Yes, that is my professional opinion.
The preparer of the "information return" makes a determination of the character of the income.
Form 1099-MISC and Form 1099-NEC are what we call information returns; they are information sent to IRS so IRS can track the receiver of the payments.
The NEC form was specifically promulgated to make sure that income was subject to the self employment tax; it is a relatively new form.
The union is in my opinion correctly issuing a MISC.
Because the teacher-program happens every year and they are bringing in educators for an ongoing purpose, the payer of those monies looks at each teacher as an independent contractor and issues a Form 1099-NEC. Most payroll accountants would advise the entity running the program to do just that.
Do not let the MISC flow to the Schedule C this year, call in and get an Expert to walk you through the MISC entries while sharing screen and we will make sure the MISC does not associate to the Schedule C.
If you used TurboTax last two years, there is no cost to amend a tax return.
If you believe the dollars are significant, call in and work on amendment. NOTE: always save a ".taxfile" before commencing an amendment process.
