It depends on if you want to report expenses against the 1099MISC income.
In order to deduct any expenses from 1099MISC or general business income, you will need to use the Home and Business (now called Self-Employed online) version.
However, if you just want to report the income from the 1099MISC, then you can do that in Premier (you can actually do that in Deluxe also, but not Free Edition).
