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Right. I do not worry about how they pay taxes and I'm planning to deduct it from my taxes. The question is where (e.g. which category) in 1040/Schedule C should I put this deduction.

... forgot to mention. The service for US client was conducted outside of US by foreign company-contractor.

LLC uses contractors work. For US based contractors everything is clear; just need to file 1099 and report it accordingly in tax return.

How to report/deduct expenses on contractor's work, if the...