@Overtorqued wrote:
I received 1099 Misc form and the amount shown is including income that I didn’t ‘earn’. This was money that I was given to pick up his materials for jobs.
If this were a true "gift", then you would not have earned (or taxable) income. What few facts are presented, however, indicate that you were given money in exchange for a service (picking up materials) and that militates against consideration of this transaction as a gift; it is taxable income to you.
See https://www.irs.gov/forms-pubs/about-form-1099-misc
