You would report that on Schedule C - Self-Employment Profit & Loss, along with your revenue and other expenses. You would list it under "Other Expenses" as "Contract Labor". If you pay someone (individual or business, unless a corporation) $600 or more, you will need to issue them a Form 1099-NEC. For more information see IRS Publication 334 - Tax Guide For Small Business (For Individuals Who Use Schedule C)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
