I'm helping my son do his taxes. He is a college student. Last summer he worked with a select baseball team. He wasn't a coach. He just went to the practices and helped throw for batting practice and worked with kids. We just got this 1099-NEC in the mail. Do we complete this as if he was self-employed? The form has the team name on it and it lists their payer's TIN. The only box that has anything in it is the payment received which is $875. He did this for approx. 2 months. How do we complete this?