Since the 1099-NEC is considered payment for self-employment income (reported on Schedule C), you can take deductions against the income (as well as claim the Foreign Tax Paid). In the Foreign Tax Credit section, you will need to report the amount and type of income you paid the foreign tax on. You could choose 'General Category Income'.
Here's Self-Employed Business Expenses by Business and Claiming the Foreign Tax Credit info you may find helpful.
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