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Level 1
posted Feb 15, 2023 10:41:00 AM

reporting payments to independent contractors

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.

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1 Replies
Expert Alumni
Feb 15, 2023 11:00:46 AM

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

 

For more information, see this link:  Form 1065 Information