If you've received a 1099-NEC and do not meet the Groetzinger test ("trade or business" is 1. regular and continuous and 2. with a profit motive), the 1099-NEC should be entered in TurboTax under Income, Less Common Income, Miscellaneous Income, Other Reportable Income (note: the labels differ in various versions) when it asks for a description input "1099-NEC One-time payment for --------------".
If you entered a 1099-NEC in Schedule C or Other Common Income, Form 1099-NEC, delete the entry, CLEAR YOUR BROWSER then shut down and restart your device.
It should be noted that there is no deduction for expenses incurred in the production of Other Common Income. Example, you're a W-2 employee, a boat dealer sees your honking big pickup and offers you $1,000 to deliver a boat, you incur fuel, tolls, parking charges and get a speeding ticket. Since this isn't a trade or business (not regular and continuous) there is no deduction under Sec. 162 for trade or business expenses but on the other hand since it isn't a trade or business it's not self employment income under Sec. 1402 subject to self employment taxes. The speeding ticket isn't ever deductible, even for the trade or business because it's a governmental fine or penalty.
I do not believe that the IRS intentionally wrote the instructions to payors for 1099-NEC to trick innocent taxpayers into paying self employment taxes that aren't due because "never ascribe to malice . . ."
