input expense for 1099-NEC without a schedule C

[blueskyus0]

I received a 1099-NEC for reimbursement for a conference travel. In order to claim expenses, Turbo treated this as Business income on schedule C. Is there any other way to offset this income with expenses without a schedule C?

[LenaH]

No. A 1099-NEC can be classified as Other Income or Self-employment income. If it is entered as Other Income, you will not be able to deduct any expenses that relate to your 1099-NEC income. 

If you would like to enter this as Other Income, please follow the instructions below:  

1. Open your return.
2. Search for 1099-NEC with the magnifying glass tool at the top of the page.
3. Click on the Jump to 1099-NEC link at the top of the search results. 
4. Edit your 1099-NEC.
5. Continue past the information as shown on your form. 
6. On the page Guess what? You can deduct expenses for the example work, answer No, I don't have expenses related to this income. 
7. The amount from your 1099-NEC will flow to Other Income. 

[blueskyus0]

But this is reimbursement for actual expenses occurred. It is reported in Box 1 (Non-employee compensation) of 1099-NEC. So I have to report this as business income and use Schedule C to offset this income, right?

[ErnieS0 · Accepted solution]

Yes. The IRS does not allow you to net the amount reported on Form 1099-NEC.

To deduct expenses, you must report the travel reimbursement as a “business.” If your actual expenses were less than or equal to your reimbursement then you will not have any additional income as a result of receiving the 1099-NEC.