Irene2805
Expert Alumni

Business & farm

You are correct -- Form 1099-MISC is used to report at least $600 in Rents (box 1).  Nonemployee compensation, which used to be reported in box 7 on the 1099-MISC, is now reported on the 1099-NEC, box 1.

 

2021 Instructions for Forms 1099-MISC and 1099-NEC