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Currently, the option to individually export contractor payments is unavailable. They are only exported when selecting Export transactions in the Payroll Settings window. If you are using a third-party payroll application, just use the app to pay contractors from two different expense accounts for both Direct Labor (a COGS account) and Professional Fees (an expense). To learn more about export your payroll transactions, see the Export into QuickBooks Online or Desktop from Core, Premium, or Elite Standalone Payroll article. 

If you need to pay an independent contractor using direct deposit, just follow the steps below:

1. Go to the Payroll menu and select the Contractors tab.
2. Next to the contractor’s name, choose the dropdown and then Pay with direct deposit.
3. Enter the amount for the direct deposit.
4. Choose the expense account you use to track paychecks in QuickBooks. This is the expense account on your chart of accounts where QuickBooks records the expense. It's not the bank account the payment debits from.
5. Press Save & Send.

Feel free to visit our Expenses and vendors page for more insights about managing your vendor transactions.

I'm just one post away if you need a hand with running vendor reports or any QucikBooks related. I'll be here to ensure your success. You have a good one.