New ask Hacker News story: Ask HN: On what terms US companies hire overseas developer (individual)?

Ask HN: On what terms US companies hire overseas developer (individual)?
3 by bhu1st | 0 comments on Hacker News.
Remote hiring is increasing these days. Do US companies hire overseas developer (individual)? Or is it companies they contract with? Since W-2, 1099 do not apply on what term (in tax term) do they hire them?