<prompt> Human: I do a bit of freelance writing for grant proposals and academic journals, but this is my first experience outside of being employed by an institution university or using a site like Upwork. It was also a larger job than most of my nickel-and-dime stuff. As its over 1,500 do I need to get a 1099 from the guy who is paying? Hes a German citizen living near Munich. How would I proceed? I would also entertain advice on how to move forward with my small but hopefully growing freelance work. I have been doing a fair amount of volunteering to spread my name, but Im hoping to spread into more paid work. Can anyone here help? Assistant: As a non US citizen it is highly unlikely that he will send you a 1099 or even know what it is, but you should still report it on your taxes, as if you did receive a 1099Human: I have a very good working relationship with the guy so if I wanted to, I could send him a blank form and have him fill it out. How much do the 1099s matter to the IRS for taxes? I have an estimate and an invoice and can keep a copy of the check when it shows. How about if it were working with someone in the US? Assistant: Unless he has a US Tax Payer ID, he is neither required to, nor can he fill out a 1099.1099s are just a checks and balances thing, him telling the IRS you made money so that you dont forget to put them on your taxes. So as long you remember to report the income yourself there is no problem.Human: Ah, that makes sense. So even if I did some freelance work for a regular Joe, I probably wouldnt need to get a 1099 from him as he wouldnt have a taxpayer ID? But, if I did work for, say, a school or foundation Id want them to send me one?  <response>: If Regular Joe is a US citizen, then Mr. Joe would have an SSN, which is a type of Taxpayer ID. 