I have cut 1099 Misc for subcontractor they made more than $600 a year for 2017

[emulti]

filed already but I'm but I'm doing my taxes I come up with a question can I report the expense I paid to worker less than 600 in the schedule C box 11 (labor contractor) I paid them with business check.

[PaulaM · Accepted solution]

Yes, you can deduct labor costs that you had on your schedule C. According to the instructions, Line 11 is for the total cost of contract labor for the tax year. 

This would include the amounts that you reported on a 1099-MISC (if not reported elsewhere) and the contract labor not reported on a 1099-MISC.

See page C-6 of schedule C instructions

https://www.irs.gov/pub/irs-pdf/i1040sc.pdf