Cash payments to temp contractor for an event

[AN_598342]

I made several payments of less than $600 each to several contractors for 2 events in NYC: catering and cleaning, photography, music performance, installation/deinstallation, and transportation.

Some payments were made by Zelle, and the rest were paid in cash. 2 of the contractors were in NYC during the events but reside overseas. Would it be a problem to report it as a business expense totaling around $3,200? 

I also paid one of the contractors for artwork, valued at $2,160, as requested, rather than monetary compensation.

[Bsch4477]

You can deduct the expenses paid that are usual and customary for your business. If you have no documentation like a receipt those expenses might be disallowed if audited. If you paid with your own art work you can only claim the cost of your supplies and not your labor. If a valued art work by someone else you would have to have it appraised to establish its value. In addition you are bartering which has its own tax implications.