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 As long as the foreign contractor is not a U.S. person and the services are performed outside the U.S., then no Form 1099 is required and no withholding is required.

You should get a form W-8BEN signed by the foreign contractor.  By signing Form W-8BEN, the foreign contractor is certifying that he or she is not a U.S. person. The Form W-8BEN is not filed with the IRS. You keep it in case you get audited.

You can list the payment as contract labor. 

To report your self employment expenses:

1. Log in to your account.
2. Select Federal from the left menu.
3. Go to Wages and Income then select Income and Expenses.
4. on the Your 2021 self-employed work summary screen, edit or review the business that has contract labor. If you don’t see Contract labor listed in the Expenses section, scroll down to Add expenses for this work
5. On the What kind of expenses did you have for [business]? screen, scroll down to Less common expenses (select the down arrow if needed)
6. Scroll down and select Contract labor
7. Scroll down and select Continue at the bottom of the screen
8. On the Here's your [business] info screen, scroll down to the Expenses category and select Start next to Contract labor
9. On the Let’s enter the contract labor expenses for your [business] work screen, enter the Description(s) and Amount(s) and select Continue to save the info