from Hacker News

TL;DR: I'm a non-US citizen. Should I file any IRS form at all on behalf of a US freelancer I'm paying this year?

I could do with some help about US IRS rules.

I'm hiring a US-based freelance writer and paying them >$600 this year. Their contract says this:

> Should the client pay the contractor more than $600 per tax year, they are responsible for filing a 1040-MISC with the IRS reporting all payments to the contractor by the IRS’s stated deadline.

From online searches, it appears that a payer does not file 1040-MISC. That's only for the freelancer's returns. Is this correct?

I'm not sure about the two 1099- forms. Am I expected to file one of them? Or something else?

And if so, what should be the "Payer TIN" given that I'm not a taxpayer in the US, only in my own country?