If you have an amount in box 7 of your 1099misc, you received this form instead of Form W-2 because your employer did not consider you an employee and did not withhold income tax or social security and Medicare tax. Contact the payer if you believe this form is incorrect or has been issued in error. If you believe you are an employee and cannot get this form corrected, report the amount from box 7 on Form 1040, line 7 (you cannot use a 1040EZ or 1040A). You must also complete and attach to your return Form 8919, Uncollected Social Security and Medicare Tax on Wages. If you were in fact not an employee, you must report this income on a schedule C or schedule C-EZ, and the schedule SE to report your Social Security taxes and Medicare taxes. If you have any questions about how to complete any of these forms or schedules, call 1-800-829-1040, and ask for the self employed/small business section.
I am a contractor and would like to know where to put the amount the subcontractor made on the 1099 form?
If you did not have an amount in box 7, but in box 3 (other income) then report it on line 21 on the Form 1040. That would make your life a little easier.