If I enter the proceeds in box 10 then the gross receipts is reported on line 1c Schedule C.

If I don't enter the 1099 gross receipts then it isn't reported on line 1c Schedule C.

I have clients who received letters from the IRS stating that there is unreported income since the 1099s don't match the amount reported as gross receipts.

I'm just trying to make it clear so that the client doesn't get the dreaded letter.