Thanks Volvo Girl for all the detail! Followup question, first, full disclosure - I'm not the contractor photographer - it's my son. I did his 2021 taxes but didnt claim any expenses thinking the 1099-NEC would only have payment for services - and he said he had been reimbursed for all expenses. But I started thinking that maybe box 1 included both payment for service and reimbursement for reported expenses. You started your response with the statement "They might be included in the gross 1099-NEC". How do you know for sure?
