Hello everyone and congratulations on your wonderful work helping all of us!
I own a company in Romania that provides online phone services and I am a Romanian too paying all my taxes in Romania. I would like to hire some US-citizens to work as freelancers for my company. So my question is around that, since I am not familiar with USA tax system:
The USA freelancers I will hire will be responsible for their ow taxes which I guess means that they need to fill a 1099 form, correct? Or they do not need to since the money they will get will be from a foreign company?
I checked some 1099 forms online and I noticed that in the top left the payer’s and receiver’s TIN should be added. I have a Romanian tax identification number, is this suitable for this form or a USA TIN is needed? If a USA TIN is needed and I do not have one, this means that I cannot work with US citizens or they cannot work for a foreign company?
In case one of my freelancers receive payments from my personal bank account instead from the company, are they required To fill 1099 too? And what is the procedure that is followed when a USA citizen receives monthly payments for services from a personal account without this being a company?
So sorry for the long email and thank you for your answers