Business & farm

Thanks for your reply.  On IRS Form 1065 I don't see a separate line "Sales of Product or Service Receipts" that you suggested. On Form 1065, line 1a is "Gross receipts or sales." Is that where I enter the 1099-NEC - along with all other income? I understand I would not "double count" the NEC income if it is all included on 1a "Gross receipts or sales".  Thanks again.