Enter the 1099-NEC exactly as you received it. The IRS received a copy of it and they will expect to see it on the return. When you enter the 1099 you will tick the box on the 3rd screen that says "This is not money earned as an employee or as a self-employed individual, it is from a sporadic activity or a hobby (this is not common)."
Now you have income from the 1099 on your return without any self-employment tax.
Next, you'll go to the very bottom of the 'Wages and Income' list to 'Miscellaneous Income, 1099-A, 1099-C'. Click on that and enter a description of "Reimbursed landscaping expenses" or something to that effect. Enter the exact same amount from the 1099 as a negative number.
This backs the payment out so it is zeroed on your return and still reports the 1099-NEC correctly to the IRS.
@berrios222
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