Preacher from Canada-1099-misc?

[zeros]

Preacher comes to the USA at various times of the year and receives monies from the churches. Would a 1099-misc be issued if the amount is $600 or over? Does he need a SSAN?

[erchess]

I think

that the requirements for 1099s do not vary according to whether the person is a foreigner. I also think that if he wishes to cooperate with US law he needs an SSN if he qualifies for one that would make him eligible for work or an ITIN if he does not. I would think that he might have to file a F1040NR about which I know nothing.

[gkaiseril]

You might want to look at the U.S. Canada Tax Treaty.

IRS Pub 597 U.S. Canada Tax Treaty

http://www.irs.gov/publications/p597/ar02.html