1099-NEC and Schedule C: Seems Income is Counted Twice

Even though it will seem as if income from Form 1099-NEC is being reported twice because of the way the information is entered into TurboTax, it is only reported on your tax return on Schedule C.  It does not show up a second time in another place on your return.

The role of the Schedule C is to report income and expenses from a self-employed business.  Your wife's income and associated expenses from working as an independent contractor will be reported on Schedule C.  If she does similar work for more than one company then a single Schedule C can be used reporting all of the income for that type of work. 

For example, working as a software developer for more than one company would be reported on a single Schedule C.  But, working as a software developer for one company and a delivery driver for another would require two separate Schedule Cs since the businesses and services provided are very different from one another.