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Business & farm
If you are a consultant, then you have been hired to work a job making your own decisions and using your own judgement for that job, not doing the job like an "employer tells you to do it" and are considered self-employed.
If you disagree, then refer to the following:
Instructions from the back of Form 1099-NEC:
Instructions for Recipient You received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax.
If you work for someone else and are paid without taxes being withheld, you are considered a self-employed person unless the activity is a "hobby" and then the deductions are limited.
For additional information, please refer to the following link:
employee or self-employed received 1099-NEC
If you believe you are an employee and cannot get the payer to correct this form, report this amount on the line for “Wages, salaries, tips, etc.” of Form 1040, 1040-SR, or 1040-NR.
You must also complete Form 8919 and attach it to your return.
For more information, see Pub. 1779, Independent Contractor or Employee.
If you are not an employee but the amount in this box is not self-employment (SE) income (for example, it is income from a sporadic activity or a hobby), report this amount on the “Other income” line (on Schedule 1 (Form 1040)).
Box 1. Shows nonemployee compensation. If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the recipient/partner completes Schedule SE (Form 1040).
Please refer to the following IRS link regarding being a W-2 employee vs self-employed:
IRS Information on Employee vs Self-Employed