@dkh I agree with dkh. You should pick up ALL of the gross income, regardless of what is reported via all  the 1099-k and any 1099-nec. The vast majority of small businesses have both cash receipts, and credit card or other card receipts that go through machines and on to 1099k. As we know cash receipts are not reported on 1099-k, therefore dkh is correct. Like QB as said before you pick up the ACTUAL total gross receipts. In my opinion the 1099-k form is used by the i r s to determine if total receipts are correct by comparing credit card receipts to cash receipts. For example if a business is a type of business in an  industry were 50% of the sales on average are credit card sales and 50% cash sales, then this is what the IRS may expect. For example if the 1099-k shows 1 million in sales, and the taxpayer only reports 1.2 million in total sales, and the ratio is 50/50, then the i r s may be looking for another 800 thousand in cash sales which would be 2 million total sales.. . A gentleman said years ago at a seminar that a client was audited because of  this ratio percentage technique, i.e. it was  not what the IRS expected for that industry based on credit card and cash percentages. Whether this is actually the case or not , I am not 100% sure, and this is just my opinion.