I paid 2 independent contractors overseas (not US citizens); one was more than $600. Where can I report these business expenses? Also pls confirm no 1099 is needed.

[Vanessa]

These payments would be entered as payments to subcontractors. 

• Sign into your return
• Click Take me to my return
• Federal
• Income and Expenses
• Review or Edit next to Self-Employment income and expenses
• Review next to your business
• Scroll down click "Add expenses for this work"
• Scroll down to Sub Contractors

You are correct, you would not issue them a 1099, BUT you do need to report this on form 1042 and may have been required to withhold taxes for them. If you did not do this, you may want to speak with a local tax professional to help you get this all straightened out. 

https://www.irs.gov/pub/irs-pdf/f1042.pdf

https://www.irs.gov/publications/p515