Normally, you will report the total dollar amount shown on your 1099-Misc. I assume this is Box 7 of your 1099 Misc which shows $20,400. The $12,000 paid to your employee would have to be shown as a business expense in the body of your tax return.  ... View more

File   Form D-410   by  April 17   to receive an extension of time to file your Individual Income Tax Return.  North Carolina does not accept any federal extension forms in lieu of the North Carolina extension form . Without a valid extension, an individual income tax return filed after the statutory due date is delinquent and subject to   interest and all applicable penalties   provided by law. ... View more