We can add a subcontractor vendor type in QuickBooks Desktop, GalinMcMahon.

Then, let's categorize them so we can filter the report correctly. You can follow these steps:

1. Go to the Vendors menu and double-click on the vendor/subcontractor's name.
2. Select Additional Info tab. Under Vendor Type, select <Add New>.
3. Enter Subcontractor as the vendor type name. Click OK to save.

Let's do the same thing to other subcontractors. You don't have to add a new vendor type. Simply select the one you've already created. After this, let's pull up the said report.

1. Click on Customize Report.
2. Go to the Filters tab. Search and check Vendor Type.
3. Under Vendor Type drop-down, select Subcontractor.
4. Hit OK to display the customized report.

In addition, checking the Vendor eligible for 1099 box won't make them a subcontractor. This option is use to set up and track 1099 vendors.

You have now the report you're looking for. I'm just around if you need more clarifications.