1099-NEC -- NOT Business Owner

[destinifaithny]

My husband and I are filing 2020 taxes jointly and he had one 1099-NEC form that he received from his employer. I understand it is considered self-employed, however even with the employer name and TIN #, it is moving forward as though we owned the business, and is asking for forms reflecting that. Is this affecting the amount owed? How do I make sure it is reporting as income from the business he worked for?

[MayaD]

If your husband is an independent contractor, a consultant or a freelancer, he will be getting some or all of his income reported on a 1099-NEC.

When he is considered self employed and he receives a 1099-NEC TurboTax will ask him to enter some information about his business. His business can just be his name, address, and social security number.  

When he is paid this way, there’s no withholding taken out of his income, which means he will pay both self-employment tax as well as income tax. However, as self employed, he can deduct his expenses. This helps him reduce the taxes he might owe.

[Hal_Al]

Why did his employer give him a 1099-NEC?  That is, what did he do to get this "extra income"?

That determines how you report it.  As others have said, the IRS considers 1099-NEC income to be self employment until you show otherwise.  Also, reporting it as any other kind of income "points a finger" at your employer, to the IRS.