I am a self employed construction contractor. I received a 1099-MISC from a Bank for an amount that I did not receive. The homeowner received all the funds and paid all contracotrs, me included. Unfortuneately, the checks were made out to both the homeowners and myself which I signed so they could deposit. The used the funds to purchase materials for the renovation and pay all contractors, me included. How do I report this? I do not feel I should report the entire amount since I did not receive it.