Can I deduct from my s-corp's yearly taxed what I pay for an freelancer in Brazil?

Question

I am the owner of a small company in the US. I want to know if I am able to deduct on my company's taxes the money I am paying to the freelancer I am employing in Brazil.

Is there anything you guys think I should know?

I am sending either by paypal or wire-transfer.

Answer 1

Assuming that it's a reasonable and necessary business expense, yes it is deductible.

Answer 2

Yes, you can deduct this on your 1120S (s corp return). Either under sub contract pay or as employee wages, whichever applies.