Form 1099-NEC does not appear to apply. No crypto questions pop up when filling this out. On the other hand using Form 1099-MISC filling only the boxes I have data for results in some 8 or 9 further inquires into the crypto mining income. Furthermore IRS publications & FAQs refer to reporting crypto mining as "miscellaneous" income. Our operation is the intermittent use of a personal computer to do some mining. It is not a full time or dedicated operation. The "intent for profit" is only one of a whole list of criteria the IRS uses to determine hobby vs business.
