Business & farm
Right, it is an expense, but not an employee or payroll expense. You can put it in the Labor Hired (Line 20) expense category. On line 20, you can deduct reasonable wages paid for regular farm labor, piecework, contract labor, and other forms of labor hired to perform your farming operations. You can include wages paid to your employees and to independent contractors on that line. You could also use the Other Expenses expenses category. The net result will be the same.
There is a box to mark to tell TurboTax that you need to file 1099 forms, but you still have to enter the amount of those 1099 expenses separately. So, it doesn't matter if you marked those boxes or not.
