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Let raise another question ? What about if it is  1099 NEC or 1099 Misc ? 

All contract labor should received 1099 NEC and should file the wages on line 11 versus to Line 26 ???  Before you used the line 26 to reduce income and you send a 1099 Misc . But if an independent contractor send a 1099 Misc to anybody where should he  place the wage payment line 26 or 11 from schedule C ?