DavidD66
Expert Alumni

Business & farm

Report the 1099-NEC as received and then make an income adjustment for the difference between what was reported on the 1099-NEC and what you actually received.  For example, if the 1099-NEC was for $6,000 but you only received $5,200, add negative revenue of $(800) as a separate revenue item in the "General Income - Business Income not reported on other forms".   Be sure to add the same amount to 2024 income.  

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