paid a contractor

[lana6288]

I paid a contractor( travel expenses and compensation) from a foreign country. Can I split expenses to deduct that for accounting purposes?

[Carl]

Why did you pay a contractor? For what? Are you self employed and this was some kind of business expense maybe?

[lana6288]

My boss transferred money to a foreign recipient for a project

As far as I understand, I can consider the foreign contractor as the payee, but not the employee, because the American company has not yet opened a subsidiary in another country.

My contractor sent me a report with a full explanation of his expenses (travel, salary, and commissions) My question is if I can write off his expenses by category as if he were an employee, or should it be one category of expenses

[lana6288]

My boss transferred money to a foreign recipient for a project

As far as I understand, I can consider the foreign contractor as the payee, but not the employee, because the American company has not yet opened a subsidiary in another country.

My contractor sent me a report with a full explanation of his expenses (travel, salary, and commissions) My question is if I can write off his expenses by category as if he were an employee, or should it be one category of expenses

[Carl]

My boss transferred money to a foreign recipient for a project

Your boss? That would indicate that "you" are the employee, most likely a W-2 employee. Or do you mean one of your clients, and you are self-employed?  

If self-employed, you do not issue a 1099 of any type for money you are paid. It's all business income, regardless of what it was paid for.

My question is if I can write off his expenses by category as if he were an employee, or should it be one category of expenses

I'm really confused now, with the above statement.  As if who were an employee? The one you refer to as "my boss"?  Or the contractor you paid?

I'm leaving this for others to address. I'm so confused I'm not even gonna try to figure it out, because more than likely my assumptions will be all wrong resulting in you getting the wrong information.

[Critter-3]

If you are completing your "bosses "  return for his company then the total paid to that contractor (no matter what the detailed invoice states) is all entered as contract labor.  Do not mess with breaking down his invoice into separate categories for the US tax return.