Thank you for the detailed explanation. I do understand individuals incorporated do not get 1099s. From my previous example, if that was a landscaping company and they hired an unincorporated person who happens to have specialized equipment to do a certain job for one of their clients, and they give them a 1099, Line 20 "other deductions" would be the appropriate place to report that deduction? I am using proseries. Thank you again for the detailed explanation.