Actually the 1099-NEC was resurrected from the archives to live again to separate the NON EMPLOYEE COMPENSATION from everything else on the 1099-MISC for a couple of good reasons.
1) the deadline for filing the 1099-NEC is 1/31 like W-2 forms where other things reported on the 1099-MISC have later filing deadlines which has confused the issuers in the past
2) to reduce the confusion on where to enter that income ... almost without exception it needs to be reported on the Sch C (or possibly the F ) and is subject to SE taxes
3) makes it easier for the IRS to find missing income reported on the 1040 incorrectly
