Business & farm

Short answer ...  the old box 7 Non Employee Compensation from the old 1099-misc  is now on  the new 1099-NEC form box 1.   They simply spun off box 7 to a new form since the other items on the 1099-misc has a different filing deadline ... this is to make things easier on all parties. 

 

https://bench.co/blog/tax-tips/1099-nec-vs-misc/#:~:text=1099%2DNEC%20vs%201099%2DMISC,or%20payments....