Yes, if you received a 1099-NEC, you report it as Self-Employment income on Schedule C (the IRS has a copy).
Click this link for info on Form 1099-NEC.
To report your income/expenses, type 'schedule c' in the Search area, then click on 'Jump to schedule c'.
Report your 1099-NEC as Business Income, then enter your corresponding Business Expenses against the income. If they are equal to or greater than the amount on your 1099-NEC, you will not have taxable Business Income. Save your receipts.
This article gives detailed info on Reporting Business Income and Expenses.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"