No, you may not need to adjust an amount before filing IF: The total receipts reported on line 1 of your Schedule C exceeds the totals of all 1099-NEC's received. If you are reporting more receipts than was reported to the IRS you are fine. If the 1099-NEC(s) exceed the amount your own records indicated you received in 2022, you can list the difference in multiple places, whichever you prefer.
You can enter the difference as part of Returns and Allowances, but that does not provide a description for what the return or allowance is. You can list the difference as an other miscellaneous expense with the caption "Income received in 2023 not subject to current taxation" or "Error on Form 1099-NEC".
Those are just 2 examples. Either one will do to equate the revenue to what you actually received.
@dapa1
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