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February 15, 2023
Question

reporting payments to independent contractors

  • February 15, 2023
  • 1 reply
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I'm filing a Form 1065 for an LLC.  I had payments to independent contractors that I reported on form 1099-NEC and also had payments to contractors that were corporations that did not required a 1099.  Where should these non-form 1099 payments to contractors be shown on the Form 1065 deductions?  Thanks.

1 reply

CatinaT1
February 15, 2023

You would report this under other deductions on line 20. Name it non-employee compensation.

 

For more information, see this link:  Form 1065 Information

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