Taxes on prize paid to a foreign player

Running Chess Tournaments
1

I had a foreign (Russian) player win over $600. He filled out Form W-9 but did not have a SSN. He also did not have a US address but provided the address where he was staying as a guest. What is the correct means of handling this situation: 1) At the time of prize payment? and 2) At the time of 1099 preparation?

2

I would ask a tax attorney.

Out of curiosity, does such a player need a work permit?

3

Follow this link to see how CCA handles this.

4

The withholding policy of the Millionaire Chess Open is detailed near the bottom of this page.