I currently do fill-in or temporary dental hygiene work. From my understanding we can not be considered independent contractors or self employed because by state law we have to work under a dentist in Tennessee with our license. Also we provide a service that the dentist gets paid for directly (not me individually). I am not sure how to enter the 1099-NEC as to not pay self employment taxes. Any guidance would be greatly appreciated!
Since your occupation is dental hygienist, any income you earn not as a direct employee of a dentist, would be considered 'self-employment income.'
Although the Tennessee law requires a hygienist to work under a dentist, you would still be considered an 'independent contractor' when performing work for the various dentists.
However, don't forget that you can claim Business Expenses against your Self Employment Income. In your case, those could include mileage to and from your home to each dentist's office, cell phone, health insurance premiums, home office expenses, and any equipment or supplies you needed to perform your work.
Self-employment tax is calculated on your Net Business Income (income, less expenses).
Here's more detailed info on Business Tax Deductions.
Type 'Schedule C' in the Search area, then click on 'Jump to schedule c' to get to this section. TurboTax helps guide you in entering expenses along the way, and here's help from the IRS Self-Employed Individuals Tax Center.