It depends.
Did you have an employer during the year and received a W-2?
What was the 1099-NEC issued for? Was it from your employer or did you work for someone else on the side who issued you a 1099-NEC form?
Form 1099-NEC is generally issued if you received more than $600 as payment for nonemployee compensation. It would not be related to your work as an employee.
What is a Form 1099-NEC
If you did work on the side and received the 1099-NEC forms, you could be considered self-employed. This would be the only way to deduct any expenses associated with that income. One of the main factors used to determining whether an activity is a business or not would be the intent to make a profit. If you operated to make a profit, your activity would be considered as being from self-employment. Please see the link below for more clarification to assist you.
IRS guide
Please see the link below to help you determine if this was from a business.
Self employment income and expense guide
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