Threshold for whom? I'm not sure what you're asking. I think some MSC's include both fees and reimbursements. If the MSC includes both, you can include both, then back out the reimbursements as deductions. That way the gross amounts match (your records and the 1099s), and the net result is the same amount of income. So, as myst4au notes, your bookkeeping has to be meticulous.
If you're asking about the threshold for you, you have to declare *all* income for the year from each MSC, even if less than $600, and can include fees only or fees and reimbursements. Then, again, deduct the reimbursements as expenses. It works out the same either way. One's just a little easier from a bookkeeping standpoint.
I learn something new every day, but not everyday!
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Edited 1 time(s). Last edit at 09/18/2022 09:11AM by BirdyC.