To head off some common misunderstandings amongst business owners here, vis a vis the 1099-K:
No, you almost certainly will never issue a 1099-K to anybody. It is something most business owners receive, not something most business owners issue.
No, you do not add credit card payments, debit card payments, or in general, electronic payments to the 1099-NECs you issue to your contract laborers. Yes, you can still write off those amounts, just not as the account type you have tied to your 1099-NEC. If it's not check, cash, money order, and maybe bartering(?), keep it off the NEC.
Either those amounts you paid electronically will already be reported to the IRS on the 1099-K prepared by whatever merchant account provider your contract laborers have, or your contract laborers are trying to use their personal Paypal or such like for business payments, and are probably going to find themselves in hot water down the road.
In either case, it's not your problem to try to fix. If you put those amounts on the 1099-NEC, you are risking causing your contract laborers to have the same income reported to the IRS twice, potentially costing them a great deal more in income taxes. Save everybody, and especially the accountants, the headache and Do Not Do It.
