Contract laborers are individuals who work for your business and are not employees. This category of workers can include independent contractors, freelancers, or other workers who receive a 1099-NEC from you. Do not include amounts you paid to:  Employees, including tipped employees and part-time employees on line 26 Attorneys, CPAs, or other professionals you paid on line 17  Contractors you paid for repairs or maintenance on line 21 Other workers you paid for other expenses on line 27a Cost of labor included in cost of goods sold on line 37