I have an invoice for parts and labor. Do we report just the labor portion on the 1099, or the whole invoice amount?

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Report the entire amount. See IRS Instructions for Form 1099-MISC, page 7, “What is nonemployee compensation?”–Examples, which says, “Payments for services, including payment for parts or materials used to perform the services if supply the parts or materials was incidental to providing the service.” As an example, it says to report total insurance payments made to an auto repair shop under a repair contract showing amounts for parts and labor, if furnishing parts was incidental to repairing the automobile.

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