I was employed by a company to do sales for them, I was an employee and sent a w-2. Because the work load was overwhelming I hired an individual as a contractor to help with cold calling, compiling direct mail, and doing other tasks as they relate to sales. I did not dictate this person's work schedule, they worked from their home and created their own hours and etc. I have given this person a 1099, but since I am not a business, how do I then write this off on my personal income taxes.