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Do foreign persons need to file 1099s. If so, how do they do so without a TIN? For example, let's say a foreign person visits the United States and hires a chauffeur and pays them several thousand dollars for chauffeur work while they are visiting the United States. The chauffeur is an independent contractor and does not work for a company. Does the foreign person have an obligation to file a 1099-MISC? If so, how is this done, considering that the foreign visitor has no tax identification number?

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The chauffeur is an independent contractor and does not work for a company.

To be a chauffeur then they must have a business license from the state or local jurisdiction. This is to make sure they have all the required training and insurance. That relieves an individual from any obligation to have to file a 1099/W-2 because they hired somebody to provide a service.

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