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.