Contract Labor? Do you list idividuals listed as Misc 1099s or General description like-" contract Labor"$65k, Crane rentals=(cranes)-$15,600) . Catagory specific?

[VolvoGirl]

You can just enter the total.  Of course rentals go in its own category.  Only the totals for each category go to schedule C.  You could list each person so next year you don't forget anyone.  It's up to you how to enter them.

[Carl]

Neither. In the Common Business Expenses category, there is a sub-category labeled "Contract Labor". You enter it there.

[VolvoGirl · Accepted solution]

Yes but then there are lines to enter a description and amount.  So you can enter the total amount and call it anything you want or you can list out each contractor.