@cat1221 , as a self-employed tax payer you report your gross income and all expenses on Schedule-C. Thus any payments made to a foreign person ( NRA -- Non-Resident Alien ) and where the work is done abroad, you can still claim these expenses -- contract payment. You do not withhold any taxes ( federal / State or FICA ) for these payments. To prove that you have had these expenses, you should consider paying by wire transfer or similar trackable transfer. You should have all the details of the person -- name / address / Bank account etc.
Obviously you cannot use 1099-NEC because that is ONLY for US persons and /or Non-residents where the work is performed in the US. Just keep good records of what was the work, what was paid and how.
Good Luck.
Is there more I can do for you ?
