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@Gizmo10tuoi   I'm confused.  Do you need to create a 1099NEC for your own income?  Or create them for her to give her nail techs?  To create 1099NEC you need to use either the online Self Employed version or the Desktop Home & Business program.  This year the 1099Misc non employee comp in box 7 goes on a new 1099NEC form box 1.  I have Windows Home & Business and it created 1099NEC.