the reimbursement, if it is paid, is included as income to the contractor on Form 1099-MISC. Assuming the contractor maintained sufficient records of the expenses, he may deduct the expenses on Schedule C of Form 1040.
However, QuickBooks won't do that - it won't print a substitute 1099 form on plain paper. h2oharley Level 2 January 21, 202011:37 AM https://www.irs.gov/pub/irs-prior/f1099msc--2019.pdf Type in and print h2oharley Level 2 ...