Form 1099 MISC Question

[johnathandoe]

What is the name of your state? CALIFORNIA

An idependent contractor invoiced me $800 for the following:

$600 - services provided
$200 - hotel/parking expense

I cut a check for $800. When I issue him the 1099, do I report $600 or $800? And if it's only $600, can I deduct that additional $200 as an expense?

THANKS.

 

[abezon]

$800.


A