Company A is to pay an alien individual $3,000. If the alien is a non-resident alien, then is mandatory 30% witholding required and should a Form 1042 be issued. If the alien meets the substantial presence test, then is the person a resident alien? Does it matter if the person is in the country legally or not? If a person is a resident alien, would a Form 1099 be issued for a payment made to the person? If the resident alien does not have a social security number, can a resident alient apply for a TIN, which would allow for a 1099 to be issed to the person?