I'm a sole proprietor, based in Florida, who works in the web design and development industry. I understand you need a 1099 form when sub contracting work to an individual in the US. However, what do I need to report to the IRS when I sub contract work to an individual in another country?

you do not need to submit W9 to your payer in another country unless the payer is a USresident.you also do not need a 1099 from the payer.you need a receipt of wire transfer for your income transferred into your acct in US to prove your gross self employment income to the IRS.you just need to file Sch C/ C-ez or Sch SE.
The payer has no obligation to send a copy of 1099/1096 to the IRS.so you ned to file return without a 1099. Please contact the IRS for more info in detail.