Have you received a Form 1099-NEC or are you issuing the form to subcontractor?
To enter a Form 1099-NEC that was received -
Click on Federal (Personal using Home & Business)
Click on Income & Expenses
Scroll down to Other Common Income
On Form 1099-NEC, click the start or update button
Or enter 1099-nec in the Search box located in the upper right of the program screen. Click on Jump to 1099-nec