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OK...I tested this using 2020 and 2021 Premier.

 

That appears to be a mis-directed prior year transfer-over designation from years before, when a 1099-NEC didn't exist and all SE income was reported either as cash or on 1099-MISC forms.

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I created a 2020 tax return for a self-employed person, with $23,000 on a 1099-NEC and $3,000 as SE cash with no 1099-NEC, and no expenses for either.

 

Transferring the file to a new 2021 file, the 2020 column from the prior year showed $23,000 as being from a 1099-MISC.

(Further down the menu page, in the Business Income section, it showed the whole 26,000 for the 2020 column....but as I said, I'm using "Premier"  and I don't know if H&B will have both listings in your Income menu page)

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As long as you had at least 16,000 of SE income for 2020, you can probably ignore that listing.

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@Anonymous_   @DoninGA      :  Any of you Champs willing to poke the moderators to get this software transfer bug fixed?  Perhaps won't happen this year, but maybe next.

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1099NEC_Xfer_1.png

 

 

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1099NEC_Xfer_2.png

 

 

 

 

 

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*