You should report that amount 0f $970 as self-employed income.
As you didn't receive a form 1099-NEC, report it as Other self-employed income.
You report the income you received in cash, checks or bank transfers or without a 1099-NEC as self-employed income under Other self-employed income.
- In business income, just under Type of Income, click on Add Income for this work
- On the next page, click on the radio button next to Other Self-employed Income
- Click Continue to enter your income received in cash, checks or bank transfers.
You won't have any problems with the IRS as you have reported all your income.
Not issuing you a form 1099-NEC is an error of the payer.
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