If he has received a 1099-NEC then the issuer is required to file a copy of the 1099-NEC to the IRS. TurboTax does not file a copy of the 1099-NEC with the return but the IRS does already have a copy of the 1099-NEC which is used to match up income that is placed on the return. If you file a Schedule C and there is profits listed after the expenses are included, a Schedule SE will be created and self-employment tax will be included on the return. If he meets all the requirements to file as a hobby he can continue to file as a hobby even though he received a 1099-NEC but if the IRS reviews and determines the income does not met all the qualifications to be categorized as hobby income he could receive a notice assessing the self-employment tax that was excluded from not filing a Schedule C.
@Gavmister
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