Deducting payments to independent contractors

[ineedtaxhelp2020]

I have a C corp that paid independent contractors for services. I've already filed form 1099-MISCs for those payments. Would the deductions for those payments go under "salaries and wages" (line 13 in Form 1120), or do payments to independent contractors not classify as salaries or wages? Thanks

[Bsch4477]

Use line 11–contract labor. 

[ineedtaxhelp2020]

Line 11 of form 1120 is for total income. I don't see any other line on form 1120 that is for contract labor

[Rick19744]

You have a couple of options:

1. If you use form 1125-A for your CGS, and these expenses fall in line with the selling of your inventory, then put them on line 5 other costs.
2. You can also put them on line 26 of Form 1120 and just title it Contracted Labor.
3. Regardless of the location, the end result will be the same.

[ineedtaxhelp2020]

@Rick19744 Yeah option 2 makes sense. I don't see the IRS having documentation on classifying an other deduction on line 26 as 'Contracted Labor' but like you said the end result is the same. Thanks