I do side work occasionally during the year. It is in the construction industry. I pay people to help me do this work and it is usually under $600.00. I am the one who gets 1099’d and would like to know if I can deduct what I pay these people. I have cancelled checks to prove that I have paid these people. Any help would be appreciated.
You can absolutely deduct what you pay your subcontractors! There is no requirement that you issue a 1099 in order to deduct expenses for workers.
Hopefully, you’ve kept good records to substantiate your payments. You can deduct those payments as expenses on your Schedule C, where you would also report your income as reported the forms 1099 that you’ve received (as well as other income not that you might have received and was not reported on a 1099).