I put them on Sch C then back it out as Other expenses with the description

Title 26 U.S. Code § 131 - Certain foster care payments

Thanks Lisa,

I tried to include the Income on Sched 1, Part I. Ln 8z Other Income (that flowed just fine from the 1099-NEC.

I wanted to show the adjustment in Part II, Ln 24z Other Adjustments.  In Pro Series Basic, I could only enter  an amount Ln 24z "Other Adjustments" by Override.  I expect that may have caused an error when trying to e-file.  

Schedule C seems like a good way to get around it.  I don't dare ignore the 1099-NEC, sure cause an issue.

Thanks LIsa,

I have put it on Sch C and also taken the expense with the notation you suggested.  Makes sense.