S-Corp paying someone in a foreign country to do work for them, deductible?

[Tatyana7983]

S-Corp paying someone in a European country to do work for them, the foreign person is not a U.S. citizen or resident, is this deductible? What is the proper way to go about this?

[sami]

I think if they have an invoice and shows a proof of payment, I think is should be ok to deduct. They can show you proof of wire transfer and invoice on company's letterhead.

[Lion]

Have them fill out and return to you Form W-8BEN if they are a foreign person who worked for the S-corp OUT of the US and did NOT step foot in the US. Then, take the deduction.

https://www.irs.gov/pub/irs-pdf/iw8ben.pdf