Can I deduct my cost for an employee payroll from my 1099 self employed position?

[pk]

@kristencaudill  as a small business owner  or a self-employed person (  another entity / person issues  a 1099-NEC to you or your entity ),  part of  expenses  is  wages  ( including FICA contribution --if ) and/or contract  work that you pay for -- it is a business expense  both for federal and State purp;oses.

Does this answer your query ?   Is there more I can do for you ?

[VolvoGirl]

@kristencaudill    What do you mean your cost?  Yes you can deduct any employee pay you give a W2 and 1099NEC for subcontractors and cash you pay to other people on your Schedule C for self employment.    You don't give yourself a W2 or 1099NEC and can't deduct your own salary or any personal withdrawals you make from your business. As a sole proprietor, you are not an employee of the business.

You need to file Schedule C in your personal tax return to report your 1099 self employed income.  Do you need help reporting it?  Do you use a payroll company to process the quarterly payroll reports and issue the W2s?  

Employees Gross Wages goes on Schedule C line 26 Wages
The employer portion of taxes goes on line 23 Taxes and Licenses

IRS pub 334 Tax Guide for small businesses. See page 33 for employee expenses
https://www.irs.gov/pub/irs-pdf/p334.pdf