reporting payments to independent contractors

[jeff f1]

I'm filing a Form 1065 for an LLC.  I had payments to independent contractors that I reported on form 1099-NEC and also had payments to contractors that were corporations that did not required a 1099.  Where should these non-form 1099 payments to contractors be shown on the Form 1065 deductions?  Thanks.

[CatinaT1]

You would report this under other deductions on line 20. Name it non-employee compensation.

For more information, see this link:  Form 1065 Information