If I was a paid volunteer and received 1099 (earned less than $600), do I file as 1099-MISC or 1099-NEC?

[AliciaP1]

You would file as whichever version you actually received, but, since the amount is less than $600, you should not have received a 1099, and does not need to be reported on your tax return.

[abbymselby]

I received neither, just a basic 1099. In that case, should I leave it off of my tax return (it was only $100)?

[AamilD]

No, you are required to report this income and cannot exclude it from your tax return. You need to report all income regardless of the amount. The $600 is a threshold below which a payer is not required to issue a form 1099, but the recipient of the income must report it ( even for less than $600).