1099-NEC is for Non-Employee Compensation.
An associated Schedule C with that 1099-NEC allows the taxpayer to deduct their expenses associated with that activity (e.g. car expenses). The "Business Address" on that Schedule C has nothing to do with the business that issued the 1099-NEC. It can be the taxpayer's home address. For example, if you receive 1099-NEC for "Phone Answering Services" from your home, you put your home address as the "Business Address".
Hope that is helpful.
