Hi there, @melinda-conn-cov.
 
 Allow me to share some insight about preparing a 1099 for a person with a foreign address.
 
The contractor has to sign the W-8BEN form so you will have a justification that the contractor is a non-US citizen.
 
In the meantime, the best way is to get in touch with the IRS to make sure that you will be filing the correct form at year-end. 
 
Additionally, here are some resources about the tax setup for foreign employees in QuickBooks Online for reference:
 
 
If you have any other questions. I'm always around to help!