Deductions & credits

@pk  Thanks for answer. I’m a Green Card holder and live and work in US. I’m doing a web development job ( self employed ). All my income from US companies. Recently I hired a guy to help me to build the website. He lives in a foreign country and not a US resident and has never been in US. I paid him 500$ so far for help. Planning to continue this relationship. 

So per your answer seems like I can deduct paid amount to contractor?