Where would i add money paid out to my wife's employees she sends out 1099 nec but i can't fid where to add what she has paid ouy

[LenaH]

The money paid out to the independent contractors would be classified as Contract Labor expense on your Schedule C. 

To enter the contract labor expense on your Schedule C, please follow the instructions below:

1. Open your return.
2. Search sch c with the magnifying glass tool at the top of the page.
3. Select the Jump-to link.
4. Click Review next to Schedule C.
5. On the Info page, please ensure that under Payments and identification, it states Yes for Required to send a 1099.
6. Click on Looks Good.
7. Continue through the screens.
8. On the page First, select the expenses you know you had, scroll down to Contract labor.
9. Click Add then hit Continue.
10. Click Start next to Contract Labor.
11. Enter the description and amount on the following page.

[SweetieJean]

paid out to my wife's employees

If they are indeed Employees, she must send them a W-2.