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Where is 1099 income that you paid out located on tax return?

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1099 is what you earn as a contractor not employee, unless you are asking where it goes because you sent it out.

If you paid a business expense it goes on Schedule C.  If you paid a professional (like a CPA) for investment expense, it goes on Schedule A, line 23.  If you paid someone to add to your house, you save that cost information and add that cost to the cost basis of the house, to be reported on schedule D when you sell the house.  If you paid for routine maintenance like painting, that's not a deduction at all.

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