Yes, enter only the income you actually received. Keep your 1099-NEC in your file with your notes and documentation showing you never received the money, as well as your steps to obtain a correction. The IRS does not require you to report income you never received.
If you like you can report this company to the IRS by using Form 3949-A to report suspected tax law violations. You certainly do not have to use this but it's an option to provide information to them about this company. Click the form and instructions are included.
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