Hal_Al
Level 15

Deductions & credits

If you are paid on a 1099-Misc, the deduction is easier because you are not an employee. You are an independent contractor. As such, your helper is either your employee or a sub contractor. Your deduct it as wages (line 28 of schedule C) or contract labor (line 11 of Schedule C).  If you paid your helper more than $600, you must issue him a 1099-Misc.