These are costs associated with contracted laborers who worked for you during the year. Heads up : If you paid an independent contractor or freelancer $600 or more for services on a project and did not withhold any type of taxes, you are required to send that contractor, and the IRS, a Form 1099-MISC.
Fees paid to sub - and independent contractors
Fees paid for additional project support
Fees paid for creative resources
Fees paid for outside research, data collection