Thanks for sharing the information with us, @MJBsBooks.
Since your foreign contractor is working remotely outside the US, it would be best to contact the IRS for the best action to take. There, they’ll be able to guide you in filing the right forms.
Also, here are some articles that you can check for reference. These links provide complete information on about 1099 and how to prepare and file it in your QuickBooks Online (QBO) account:
In case you have other questions about 1099 in your QBO account, you can always tag me in. I’m only a post away from you.
