Can I enter casual labor paid if I didn’t issue a 1099 for workers that earned less than $600 and were paid cash?

Yes, you can deduct the wages paid to a casual laborer who earned less than $600 for the entire year without having to file a Form 1099-MISC.  If possible you should maintain for your records the name, address and SSN for these workers. 

where do I put that deduction in Turbo Tax?

 

If you are referring to paying someone as a personal expense, such as paying a handyman for completing a project on your home, than no deduction is available.

 

If you are the owner of a small business and report business income and expenses, then contract labor is a deductible business expense. To enter the labor as a business expense:

• Under Federal, select Wages & Income
• Select Start/Revisit next to Self-employment Income & Expenses
• Continue through the screens until you reach the entry for the business expenses
• Under Less Common, choose Contract Labor, select Continue
• Follow the screens until you are able to enter a description and dollar amount

Contract labor paid $600 or more requires the issuance of a 1099-NEC.

 

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