I do photography part time and I send my pictures overseas to get edited. I pay the company via PayPal. Do I need to send the company a form of any kind ?

@pk

An invoice from them like any other company would be correct to support the payment of the expense. 

@blb2010 , agreeing with  @Critter-3 , for your business  use of  foreign contractor / entity

 

(a) invoice  from the foreign entity and paypal transmittal document would prove  your expenses on Schedule-C

(b) because a foreign entity with no presence/ registration in the USA is a Non-Resident Alien  for tax purposes -- thus no issuance of 1099-NEC / MISC is required .  The income is taxable only in the country  of the entity under its tax laws.

 

Does this answer your query ?

Is there more I can do for you ?