What Is the Difference Between a W-9 and a 1099 for Expats?
A W-9 is a form you give to a U.S. client or payer to provide your taxpayer identification number and certify your status. A 1099 is a form the payer sends to you (and the IRS) at year-end reporting how much they paid you. The W-9 collects your information; the 1099 reports the income. Expats working as independent contractors for U.S. clients typically deal with both (IRS: About Form W-9).
| Feature | Form W-9 | Form 1099-NEC |
| Purpose | Provide your TIN to a payer | Report nonemployee compensation paid to you |
| Who fills it out | You (the contractor/payee) | The payer/client |
| When | Before or when you start work | Sent to you by January 31 of the following year |
| Filed with IRS? | No (kept by the payer) | Yes (payer files copy with IRS) |
| Threshold | N/A | $600 or more in payments during the year |
Expat-specific considerations:
- W-9 vs W-8BEN: if you are a U.S. citizen or resident alien (even living abroad), you give the client a W-9, not a W-8BEN. The W-8BEN is for nonresident aliens. Using the wrong form can trigger incorrect withholding.
- 1099 reporting when abroad: U.S. clients are still required to issue you a 1099-NEC if they paid you $600+ during the year, regardless of where you performed the work
- Foreign-source income: even if the 1099 reports the income, it may qualify as foreign-source earned income eligible for the FEIE if you performed the services abroad
- No 1099 from foreign clients: foreign companies are not required to issue U.S. 1099 forms. You still report the income on Schedule C.
- Multiple 1099s: if you freelance for several U.S. clients, you may receive multiple 1099-NECs. Report all income on Schedule C, even income below $600 that did not generate a 1099.
Self-employment tax (15.3%) applies to all net Schedule C income regardless of where you live. The FEIE does not reduce SE tax.
For more, see our Self-Employment Tax for Expats guide.
Last updated on April 30, 2026
