@gcoxusa , first my apologies for the delay in responding --- please excuse.
Second, from your post what I gather is you a citizen/resident( Green Card) / resident for tax purposes and being taxed on your world income, owned some property in Guatemala and where you paid an amount over the six hundred US$. You now want to know if you need to report this payment to a citizen of Guatemala, whom performed work for you and in Guatemala. The answer is NO -- you do not report this to the IRS because the recipient is not a US tax filer -- it local income for him/her and under the US Guatemala tax agreement, this is ONLY taxable in Guatemala. Also note that this work that was done for in Guatemala is for a business where you derive income, you will have to file proper paperwork ( generally schedule C or Schedule-E ) and show this payment as an expense against the gross income from such business ( whatever type it is ).
Does this make sense and does this help you in your filings. If you need more help, just add to this thread.
stay safe
