You enter the whole amount as income then can enter the expenses you paid for.  Reimbursements would be an expense.  Product and parts would probably be entered as Supplies.  Or you can use line 27a Other Expenses.  Then only the Net Profit (or Loss) on Schedule C goes to your 1040 and gets taxed.

Are you a W-2 employee, and getting a "non-employee comp" form in addition to a W-2, or are you strictly an independent contractor, and the maintenance money is added to your contracted salary on a form 1099-NEC?

as NEC compensation reported to the IRS you need to file schedule C and report the "repairs/maintenance" income which would be offset by the money you paid for the repairs/maintenance. if your 1099-NEC also reports your compensation that would be reported on the same schedule C. along with all your other expenses related to your job as an apartment manager.  

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@Mike9241 wrote:

as NEC compensation reported to the IRS you need to file schedule C and report the "repairs/maintenance" income which would be offset by the money you paid for the repairs/maintenance. if your 1099-NEC also reports your compensation that would be reported on the same schedule C. along with all your other expenses related to your job as an apartment manager.  

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Not necessarily.  If the manager is a W-2 employee, then the owner/boss is not allowed to make additional payments on a 1099-NEC, and further is completely mishandling his reimbursement policy.  That's why I asked if the manager is an employee or a contractor.  (And in fact, if required to live on site, I would have serious doubts that being treated as a contractor instead of an employee would be permitted.). Not to mention that, if a W-2 employee, the payments might show up on the manager's pay stub but not be included in their W-2 box 1 wages, and we don't want this taxpayer screwing up their taxes by trying to file from a pay stub.

We need more information from @Taxesforpapa