Just for extra info, to prove that this is allowed: @pk
How to hire an independent contractor who is a US citizen but lives abroad
The general rule is that US citizens are subject to the same tax rules regardless of their location. The IRS will still consider an independent contractor as a US citizen if the service is provided abroad, and even if the contractor has spent sufficient time to be considered a tax resident of another country. That said, the company should issue a Form 1099-NEC (given they paid the contractor more than $600 within a year) as it would to any US resident contractors.
https://www.letsdeel.com/blog/all-you-need-to-know-when-hiring-independent-contractors-2020#:~:text=....
