IRS 2021 Instructions for Forms 1099-MISC and 1099-NEC page 7 states:
Specific Instructions for Form 1099-NEC
File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year. At least $600 in:
- Services performed by someone who is not your employee (including parts and materials) (box 1); or
- Payments to an attorney (box 1).
The IRS presumes that 1099-NEC income is self-employment income that is subject to self-employment income computed on Schedule SE as well as income tax computed on IRS Form 1040.
IRS TurboTax Online Self-employed can report Schedule C and self-employment income.
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