Some businesses include reimbursed expenses when reporting their contractors' pay.
Generally, if these expenses were reimbursed using an accountable plan (substantiation such as receipts are provided), there is no need to include these amounts in box 7. Depending on the accounting of the business, some will still include reimbursed expenses as Nonemployee Compensation (box 7).
If you have received a 1099-MISC that has reimbursed expenses included in the amount listed in box 7, you should take a deduction for these expenses when you complete your Schedule C.
