Buying articles from a writer who lives overseas

IRS question

[Leva]

New to all this ... there's such a learning curve.

I'm contemplating the prospect of buying reviews from a writer who lives overseas. He's British but is currently residing in China. I'm in the US.

Are there any special business or tax concerns with the IRS? I tried calling the IRS on this and, well, I'll try again sometime next month ... but wondering what you guys know.

I assume I won't have to send the guy a 1099. Anyone know how I'd report this to the IRS -- just as an expense or is there a particular form I need to fill out?

I love the creative end. I HATE the financial end of things.

Leva

[percentages]

You should probably check with an accountant, but, as far as I know it is simply an expense you incurred that doesn't have paperwork other than your books.

1099's are for US to US business transactions, not overseas transactions.

The "Global Economy" and the IRS seem a tad out of sink, but, I guess they will catch up in years to come ;)