Contract Labor
Enter the total cost of contract labor for 2025. Contract labor includes payments made to nonemployees who performed services for your business. Don't include contract labor that has been deducted somewhere else on your return.
Contract labor includes payments made to non-employees to whom a Form 1099-MISC or Form 1099-NEC was provided, or would have been provided had you paid them more than $600 for their labor.
Contract labor does not include salaries and wages paid to employees.