When you report the 1099-NEC on the page Does one of these uncommon situations apply? check the button on the line This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby (this is not common). This will report the income and it will not be subject to self-employment tax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
