I paid an independent contractor less than $600 in a given year. As such, I did not issue a 1099, so how do I claim the expense?

[VolvoGirl]

Just on your Schedule C under Contract Labor line 11.  You include it on line 11 with any 1099 you did give out.  What version are you using?  If you use the Online version you need to use Home & Business to fill out a schedule C.

Go to Business tab- then Continue
Choose Jump to Full List -or I'll choose what I work on

Then…..
Business Income and Expenses - Click the Start or Update button

Then click EDIT by your business name and the next screen should be a list of  topics,
Business Profile, Income, Inventory/Cost of Goods Sold, Expenses, Assets, and Final Details last.
 
Under Business Expenses, Click Start or Update by Other common business expenses
Contract Labor is the 5th item in list.