@33quaser205
Assuming that you are yourself a Schedule-C filer
(a) the separation of sub-contractor material and labor, really depends on how you paid them --- if the 1099-NEC is for the total amount they charged you ( i.e. labor and material cost lumped together ) and you paid the same way -- then the material /labor distinction is shown on their Schedule-C. In such a case you only show sub-contractor total/gross cost to you -- your own schedule-C does not breakdown labor/material /other etc.
( b ) Similarly Your Schedule-C will only show your Gross Project income and Project costs ( subcontracts ) -- it is the equivalent of COGS for a retail business.
Does this help ? Is there more i can do for you ?
