Thanks everyone -- that is helpful and explains the why. That said, outside of the IRS fact sheet, where in the published tax code is this specified? The instructions that came up in an IRS search didn't provide this detail and are misleading (at least in my opinion) to anyone outside of professional tax advisors. I did a fair amount of searching online before I posted and couldn't find anything.
Now, why my son's summer job is comping him via 1099-NEC is a different story...
