Only businesses issue 1099-NEC form in the course of doing business, individuals do not issue them. No 1099-NEC is required to claim self-employed income.
https://www.irs.gov/pub/irs-pdf/i1099mec.pdf
Per the IRS instructions:
Trade or business reporting only.
Report on Form1099-NEC only when payments are made in the course of
your trade or business. Personal payments are not
reportable. You are engaged in a trade or business if you
operate for gain or profit. However, nonprofit organizations
are considered to be engaged in a trade or business and are
subject to these reporting requirements. Other organizations
subject to these reporting requirements include trusts of
qualified pension or profit-sharing plans of employers, certain
organizations exempt from tax under section 501(c) or
501(d), farmers' cooperatives that are exempt from tax under
section 521, and widely held fixed investment trusts.
Payments by federal, state, or local government agencies are
also reportable.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
