What I've been reading contradicts what you said. I am still unsure!
Should reimbursements to sub-contractors be included in 1099 tracking?
No, UNLESS the Payer does not keep track of these expenses using an accountable plan (substantiation such as receipts are provided). If you DO track these expenses using an accountable plan, there is no need to include these amounts on a 1099-MISC or 1099-NEC.
