Where do you enter box 3 on a 1099-NEC with a value

[rjs]

Box 3 on Form 1099-NEC is not used. If you have a 1099-NEC with an amount in box 3, the 1099-NEC is not filled out correctly. You have to get a corrected form from the payer. You cannot enter an amount in box 3 of a 1099-NEC.

Are you sure that you have a 1099-NEC and not a 1099-MISC? If so, maybe the payer meant to report the income in box 3 of a 1099-MISC. If that's what they meant to do, or should have done, they have to give you a corrected 1099-NEC with an amount of zero, and a 1099-MISC with the amount in box 3.

What was the payment for, and who paid it to you?

[gmmarkway]

The form number in the right hand corner indicates it is a 1099-NEC. It was paid by U.S. Drug Testing Services, Inc. for contract work (administering random drug test for various companies).

[rjs]

That sounds like self-employment income. It should be in box 1 of the 1099-NEC. If it's not in box 1, the 1099-NEC is not filled out correctly.

It's possible that this is just a printing error. The company might have electronically reported the income to the IRS in box 1, but mistakenly printed it in box 3 on the paper form that they sent to you. If that's what happened, just enter it in box 1 in TurboTax. But you can't assume that that's what happened. You have to check with the company. And they should still give you a new copy that is printed correctly.

[gmmarkway]

Thank you very much rjs, you have been most helpful! I will contact the company tomorrow to confirm that is the case.