If the amount on my 1099 misc form has expenses included which shouldn't be then do I deduct those from what I report as income in box 7 or do I deduct those expenses?

No, you should not enter Form 1099-MISC as a net amount. The IRS gets a copy of all government forms for each taxpayer. When tax returns are submitted, their record is compared to the submission. If there is any incongruity, a notice is issued. any under reporting could be subject to penalties and interest.

If you want to offset the income with expenses, you will need to enter it as self-employed income and generate Schedule C.

If this income is not from self-employment, such as from your employer, it should have technically been included in your W-2. 

The Tax Cuts and Jobs Act has eliminated miscellaneous deductions for tax years 2018-2025. Therefore, any unreimbursed employee business expenses are not deductible unless you are among a limited group of people such as the military.