That's because these are informational and not matched. Their purpose is that anyone paying enough to meet the reporting minimum must issue that form, but even if no one pays enough to reach the reporting threshold, your taxpayer is supposed to report all funds they were paid. Not just the amounts seen on 1099s. Example: your taxpayer might have income of $2m for Sched C purposes, but as long as no one customer paid at least a total $600 for services (and directly, such as cash or checks), there will be no 1099-NEC at all. Think of these 1099s as components or subsets. Not the reporting amount. They are not a reconciliation the same as 1099-R or 1099-SSA, for example. Your job would be to use the values they give you, and compare that to the informational reporting, because that is what has been revealed to the IRS. The IRS is not expecting that exact amount to be reported, necessarily.