body: I'm running a small U.S. business. Some users make profit by referring customers to purchase services from me. I've been told that I have to send Form 1099 both to users who make such profits from me (Affiliate Users) and to the IRS. However, I have some questions regarding that form:
  
  
  1. Am I required to send Form 1099 to non-US citizens who are not even residing in the US? Since they're not required to file US taxes, do I still have to send the form to them?
  2. Is it fine to expose my TIN (taxpayer identification number) to individuals or companies who I send the form to them. Since the form requires me to write my TIN/EIN, what would be the risks of this and what precautions should be taken to avoid inappropriate/illegal use?
  3. I send payments via PayPal and wire transfer. Should I send form 1099-MISC or 1099-K?
  
  
  
title: Dealing with IRS Form 1099