LeticiaF1
Expert Alumni

Get your taxes done using TurboTax

Per IRS Topic no. 453 regarding Bad debt deduction, if you're a cash method taxpayer (most individuals are), you generally can't take a bad debt deduction for unpaid fees. If you received a Form 1099-NEC showing a larger amount than what you were paid, you could contact the company or individual that issued it and have them correct it.  

@jayjay3cmu