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As the person is a US citizen you would still be under the same reporting rules as you are for any other providers of services.
You get her to complete a W9 and if you pay her more than $600 you complete a 1099MISC.
On her part, as she is not in the US doing this work she can claim exclusions on the income for US purposes.
What you complete is a 1099MISC but make certain you get the W9 from her to keep on file.
That is still the correct form.
You are not responsible for her tax filing obligation. You are responsible for your filing of the information form 1099MISC.
If she does not file her own return and take advantage of the foreign earned income exclusion then she is responsible for that.
There is a certain income level where one does not need to file but all US Citizens even if outside the US have to report income and then they use exclusions or credits to not pay tax in both countries.
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