...
Taxpayers should receive a 1099-NEC form, if they earned more than $600 as compensation for services they performed for an individual who is NOT their employer.
Taxpayers who receive this form are considered independent contractors.
Form 1099-NEC must be linked to SCH C (Profit or loss from a business) or SCH F (Profit or loss from a farm).
Failure to link 1099-NEC to the proper form will result in failure to pay the proper amount of taxes.
...
Completing Form 1099-NEC
Select Add Form.
Locate and select highlight Form 1099-NEC in the All Forms & Schedules Menu. Double-click to add the form.
If a joint return, choose New Taxpayer's or New Spouse's Occurrence.
Complete the 1099-NEC, filling in all applicable sections.
Desktop/Hosted
CrossLink Online
...