Income reported on a Form 1099-MISC or a 1099-NEC is entered as Self-Employment income. The net of your SE incurres SE taxes at 15.3% of net income.
If your net SE income is greater than the Standard Deduction for your filing status you will have taxable income subject to federal income taxes.
Where did you see that you would only be taxed at 22% for bonus income? Please provide a link.
