In this case, you are the owner of your own self-employed business. If you are receiving a Form 1099-NEC from a company that is paying you for your services or goods, they are not treating you as an employee. They are treating you as an independent contractor. Therefore, you are running your own business, providing your services or goods to the company that is reporting your income on Form 1099-NEC.
For more information, see the following TurboTax article: Am I an employee or an independent contractor?
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