Can I list a non US citizen, that has a SS#, lives abroad and provides online services for me, so that I can justify his salaries on my tax, and he is wiling to pay US taxes?

You treat him as if he is IN the United States, withholding all taxes (federal income, Social Security, Medicare) plus make unemployment tax payments to the federal government.

OR you can treat him as an independent contractor, in which case you would generate a Form 1099-MISC for the payments you have made to him. It would then be up to him to file Form 1040 with Schedule C and SE.

Which way is appropriate depends on the nature of the work he performs for you.