Can I Deduct Payments to a Foreign Freelancer for Video Ads as a Business Expense?

Hi, I am a freelance graphic designer working from home in the U.S., and I plan to hire a foreign freelancer to produce video advertisements for my business. Can I deduct the payment made to the foreign freelancer as a business expense on my tax return? Additionally, what documentation is required to support this deduction, and are there any specific forms I need to obtain since the contractor is based outside the U.S.?


Thank you for your guidance.