A new client this year worked for a major news organization delivering their news papers using his personal car. He was paid under a non accountable plan for reimbursement and this amount was reported in box 14 of the W-2. In reviewing his 2019 & 2020, 2021 is missing tax returns I found the previous tax preparer used the figure in box 14 and it became the yearly income on a Sch C, then taking car expense's to wipe out the income. He averages about 28,000 miles a year so the deduction is large and actually gave him a Sch C lose reducing this income. I never saw this before and I am asking if this is a proper way to reduce the income since we can't write it off on Sch A anymore. Thanks in advance.