Do I need to file 1099-MISC? I paid to my friend in abroad for helping my freelance project.

[PDNEP]

I'm self-employed. I got my friends' help for my projects during the year 2019.

My understanding is that the amount I paid to them can be counted as my business expenses.

I have 2 friends who helped me, and both are living outside U.S. (They are not U.S citizen.)

They helped my project as their freelance work in each country.

Question; Should I file 1099-Misc for reporting the payment I made for them? They don't have TIN or SSN since they live in other countries.

Thank you for your help, this is my first year that paid someone for getting help for my freelance work.

[Critter · Accepted solution]

https://amynorthardcpa.com/do-i-prepare-a-1099-misc-for-foreign-contractor/

[PDNEP]

This is what I needed. Thank you very much for this link. I will follow this direction.