@Boblythe , please help me understand the situation a little bit better:
(a) should I assume that you a US person ( citizen/ Green Card / Resident for tax purposes ) , having a US tax home and having a sole proprietor business/ self-employed person ?
(b) your sub-contractor is located where -- in the USA ( on what visa ? ) or in another country ?
(c) does the sub. have a business or self-employed or what ?
(d) If the sub is working in another country, then which ? ---- Tax treaty may come into play
I will circle back once I hear from you
pk
