1099-NEC Not What I Husband Actually Got Paid

[shebedo]

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?

[Bsch4477]

Yes, deduct the administrative fee on Sch C. 

[shebedo]

Which of the other common business expense categories should it go in?  Little confused about which of the lines it goes to - commissions, legal and professional fees, or list it as an Admin Fee in the other misc section.  Using Home and Business version.  Or does it go somewhere else?

[pk]

@shebedo , IMHO, I would include this as expenses -- such as  licenses and fees or  ":other Expenses " and noting  fees Paid  company XXXX

Hope this helps

pk