is a 1099 nec the same as 1099 misc?

[porterkelley]

i received a bonus for referring someone a year after i no longer worked for the company-the sent a 1099 nec and the state of arkansas wont let me e file-they say it is 1099 misc-

[RobertB4444]

For a referral bonus you should have received a 1099-MISC which reports income that is not self-employment income.  A 1099-NEC reports self-employment income.  That's the major difference.  

In your case when you enter the 1099-NEC income you can check the box at the beginning that says "Hobby".  That will allow you to enter the amount on the 1099-NEC as income but not tax it as self-employment income, just as though it had been properly reported on a 1099-MISC.