It doesn't matter whether you did or did not receive a 1099-NEC, or whether you should or should not have received one. The fact is that you received the income, so you have to report it on your tax return.
If this is a type of work that you do regularly, or just from time to time, you are self-employed and you should report the income as business income. But if this was a one-time engagement, and not a type of work that you normally do, you can report it as other income.
If you have no other self-employment income or business income, since the amount is less than $433 you will not have to pay any self-employment tax. So your tax will be the same no matter how you report it.
To enter the 1099-NEC as other income in TurboTax, type 1099-nec in the Search box, then click the link that says "Jump to 1099-nec." After you enter the information from the 1099-NEC, you will come to a screen that asks "Does one of these uncommon situations apply?" Select "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby." The income will be reported as other income on Schedule 1 line 8z.
If $388 of self-employment income or other income is your only income for the year, you are not required to file a tax return. But if you are filing a tax return for any reason, you have to report all of your income, no matter how little it is.
