My husband works for a Delivery Company locally (Western Logistics/Diligent Delivery Systems). His 1099-NEC shows the amount he earned from Delivering Auto Parts before Diligent took out their "administration" fee out of his paycheck which totalled $400 for the year? Is this correct on his 1099-NEC? For example his 1099-NEC shows $32,000, what got deposited in his bank account was $31,600. Is this an incorrect 1099-NEC or can he put the $400 as an expense somewhere on his Schedule C?
