@Gina08 

This seems to be where you are confused: "and the rest that wasn't on a 1099" is the guidance you overlooked at first.

Your taxpayer is supposed to report everything they made. Even if they got no 1099-NEC, you still have to do all the work and enter all the data in full. The 1099-NEC is an informational form that is sent because these customers paid your taxpayer $600 or more. Even if no one business paid your taxpayer at least $600, your taxpayer could have made $2 million, so the tax form you are preparing would include $2 million in this example.

And that revenue number is entered as gross.