I am self-employed in the US. I have paid overseas contractors/freelancers and they are citizens of India and are located outside the US, so neither contractor would count as a US Person.

Questions are:

1. Am I required to withhold any taxes for either contractor? 

2. Are the payments deductible in full as business expenses?

3. I understand that I need to file W-8BEN forms for these contractors. Do these need to be attached to my tax return, or are they filed in some other way?

4. How does the income tax treaty affect this? 

5. What other forms that needs to be filled out during my tax return filling?