Where do I report paying a contractor over 500 last year since I didn't file a 1099?

[bethesda]

How and where do I report the $3000.00 I paid a contractor since didn't fill out or send a 1099 to contractor or IRS?

[Critter-3]

You enter it in the same spot even if you did not file a 1099 ... 

[TomD8]

You don't have to file a 1099 if you hired the contractor for personal purposes - for example, to work on your personal residence.  A 1099 is necessary only if you hired the contractor in the course of your business.

[VolvoGirl]

For your self employment business?  That is Contract Labor on Schedule C line 11.

How to enter Contract Labor

https://ttlc.intuit.com/community/entering-importing/help/how-do-i-enter-contract-labor/00/27407

But If you paid anyone $600 or more you need to give them a 1099NEC (was a 1099Misc).  But not to corporations or for merchandise. You send the IRS a copy of the 1099NEC with the transmittal summary form 1096. These are due to the person by Jan 31 and to the IRS by Jan 31 also.

How to create W2s and 1099

https://ttlc.intuit.com/community/forms/help/how-do-i-create-w-2-and-1099-forms-in-turbotax/00/25869