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.

Examples include:

  • 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