Tax deduction with an overseas freelancer?

[Bernard Chouinard]

A question for my CPA/Tax professional, I understand however I honestly don't have one set up yet so this is just for general understanding purposes at this point. 

Using sites like Upwork allow you to easily claim the expenses for the work completed.  However how are you (or can you) claim the expenses paid to over seas freelancers when working with them directly and not through a 3rd party site like Upwork?