For a US citizen working as a contractor in foreign country for a US company, does he/she needs a 1099 from the US company? Amount is over $600.

Pok:

While the foreign country's tax law apply, you will need the 1099 to show your income for your U.S. tax return. The first $80,000 is exempt from U.S. income taxes, but the self-employment taxes probably still need to be calculated and paid.