Там есть такой параграф:
Это что, Васе Пупкину в Мухосранск вышлют 1099-MISC, а Вася из Мухосранска должен файлить такс-ретерн с американскими федералами?Evidence of Federal Tax Return Filing. The Consultant agrees to furnish to the Company, by no later than May 15 of the year after the calendar year in which compensation is paid, evidence that the income received from the Company for the Consultant duties was reported consistent with the reporting requirements of an independent consultant. The Company shall file Form 1099 to report the compensation paid to the Consultant.