To enter your contract labor costs from the 1099-MISC:

• Go to Federal > Income & Expenses
• Under Your income and expenses, click Edit next to Self-employment income and expenses
  work
• On the next screen, click Edit next to your Line of work
• Scroll down to the Expenses section and click Add expenses for work
• On the Tell us about any expenses for work page, scroll down to Less Common Expenses and select Contract Labor
• Click Continue and then you can enter your contract labor expenses on the next screen.