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The way IRS will define this is "are those business expenses ordinary and necessary?"
It really doesn't get any more specific than this: (employee here, can mean contract employees too)
As you have probably already seen in 535, the pay must be reasonable
IRS will say this is a "facts and circumstances" test, and there will be no "bright line" or simple rule
Their (general, again) guidance here is the following: " Determine the reasonableness of pay by the facts and circumstances. Generally, reasonable pay is the amount that a similar business would pay for the same or similar services."
If this is typical in your occupation, or if you simply cannot handle the workload without this help OR if this help allows you to charge more for your work product because it increases its value (thereby generating even MORE taxable profit) the you should be fine
So even if I am an "employee" as opposed to operating my own business, I could take a deduction for a job related business expense?
OK - I understand. Thank you.
If this is very atypical, then I would say that you need to be building all of the necessary documentation to show that this is a NECESSARY expense
Remember, this is a foreign employer, and I am an employee of a foreign employer. No problem with the documentation.
Then I think you're fine
Great - thank you.
Just has to be reasonable and neccessary
No problem. Thanks again.