Where does one enter the business expenses recorded on 1099's one has sent to contractors?

If you use independent contractors in your business, choose the TurboTax version that applies to you to enter your contract labor expense.

TurboTax Online

1. Open (continue) your return if it's not already open
2. Inside TurboTax, search for schedule c and select the Jump to link in the search results.
3. Answer Yes to Did you have any self-employment income or expenses? and follow the instructions to set up your business
   • If you land on the Your 2022 self-employed work summary screen, edit or review the business that has contract labor. If you don’t see Contract labor listed in the Expenses section, scroll down to Add expenses for this work
4. On the What kind of expenses did you have for [business]? screen, scroll down to Less common expenses (select the down arrow if needed)
5. Scroll down and select Contract labor
6. Scroll down and select Continue at the bottom of the screen
7. On the Here's your [business] info screen, scroll down to the Expenses category and select Start next to Contract labor
8. On the Let’s enter the contract labor expenses for your [business] work screen, enter the Description(s) and Amount(s) and select Continue to save the info

TurboTax CD/Download

A contractor could be hired as contract labor or could be an expense for repairs and maintenance. 

The IRS instructions for Line 11 Contract labor are:

Enter the total cost of contract labor for the tax year. Contract labor includes payments to persons you do not treat as employees (for example, independent contractors) for services performed for your trade or business. Do not include contract labor deducted elsewhere on your return, such as contract labor includible on line 17, 21, 26, or 37. Also, do not include salaries and wages paid to your employees; instead, see Line 26, later.

You must file Form 1099-NEC to report contract labor payments of $600 or more during the year. See the Instructions for Forms 1099-MISC and 1099-NEC for details.