Linking 1099-Misc to Sch C

No, you don't need to enter those business 1099-NEC or -Misc at all. You need to get the taxpayer to give you all of their reportable details. If your taxpayer had $4 million business gross in the year, and none of the business they did falls under a 1099- reporting requirement, would you skip reporting the income entirely? Of course not.

1099-Misc and -NEC are informational.

That means someone your client's business did business with, had an activity that falls into the reportable threshold, which is basically, "To be able to include it on my business taxes as deductible, I needed to report you to the IRS as having this income from my business, and now the IRS knows you also are in business and to be expecting a tax return from you with your business income."

Example: A Royalty expense from a publisher to a writer is income to the writer and gets reported for taxes and may not be the only type of business income for that writer. The Royalty would be reported on a 1099-Misc. Speaking engagements might be reported on 1099-NEC. But your client, the writer, might also have other sources of income, such as editing a neighbor's first novel (and the neighbor would not issue a 1099-NEC).

You use that 1099-Misc and -NEC as part of your due diligence. The same is true of the 1099-K. These are telling you about the person's activities, but you need to learn what it means, what types of activities and how it is treated for tax preparation.

Hope that helps.

That's informational.