If you receive a corrected 1099-NEC with $0 income on it, then yes, you can pretend as if you never received it. You are not required to report a 1099-NEC with $0 income. Keep it with your tax records in case you receive an inquiry later. But you do need to report the income as Other Income if in fact you did receive the income and it was not self-employment income.
If it is not self-employment income - do not report it on Schedule C - report it on Form 1040, Line 8 Other income. If you want to provide some more details, someone can clarify how to report the income here. How much income did you actually receive, and what was it for? In your question #2, you ask if you should report it as other income on Schedule C as ''other income''. Please note if you do this, it is the exact same as reporting the original 1099-NEC.
There is difference between Other Income on Schedule C and Other Income on Form 1040. One is considered self-employment and the other is not. They both will generate ordinary income tax but only the Schedule C income will generate the Self-Employment tax. If it is not self-employment, it should not be on Schedule C.
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