Attorney Longman, thank you for the link and your guidance.
On the link you provided I read IRS Publication 515, under "Withholding Under Specific Income" the category "Pay for Personal Performances Performed". Under "Services performed outside the United States" it states "Compensation paid to a nonresident alien (other than a resident of Puerto Rico, discussed later) for services performed outside the United States is not considered wages and is not subject to withholding."

The foreigner independent contractor is from the Philippines, so therefore this means no withholding taxes will be necessary.

* Attorney Longman, if you wish to find the selection within the category I just read, please visit and scroll down until you see "Services performed outside the United States" in bold text *