First time filing c-corp taxes. Where do I put my 1096 expenses (payments to independent contractors)? Are they simply additional Other Deductions on 1102?

Thanks.

“First time filing c-corp taxes. Where do I put my 1096 expenses (payments to independent contractors)?”---> Amounts treated as compensation and reported on Form W-2 for an employee or on Form 1099-MISC for an independent contractor are reported on 1120 line 26. C corp even may be able to deduct otherwise nondeductible entertainment, amusement, or recreation expenses if the amounts are treated as compensation to the recipient and reported on Form W-2 for an EE or on Form 1099-MISC for an IC on line 26.
“Are they simply additional Other Deductions on 1102?”---->As said above.

Thanks! I really appreciate it. Especially expensing meals tip.