how to pay offshore contractor

I have an S-Corp in Virgina, USA.
I need to pay a person (independent contractor) in Egypt $2,000 for some work they peformed in Egypt for me.
The Egyptian person has a Citibank personal account.

What is the best way to pay the person for their services that will give me a tax deduction?
(a) paper check made out to the contractor name, which he will cash/deposit at his Citibank (b) western union him the money to his name (c) third-pary programmer payment service like guru.com
Do I need to file a 1099 since the amount was over $600? How does all this work??
Obviously, I would like to claim this as a business deduction.
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It doesn't matter what form the payment takes (check, wire transfer, etc.) as long as you can prove the expense happened and that it was a legitimate business expense. You, hopefully, should have some bill, invoice, receipt, or contract that spells out what it is you are paying for. That amount of money should be identifiable in your accounting records (as a check, draft, wire transfer, credit card charge, etc).
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Paul Thomas, CPA
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Thanks for the speedy reply, it is greatly appreciated.
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Thanks for the speedy reply, it is greatly appreciated.
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I forgot to ask, do I need to do a 1099 for him since I paid him more than $600?
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No.
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