It depends on the circumstances surrounding the services provided to earn the income. In general, if the income is unrelated to your normal job, and is something you didn't do in the previous year and will not do in the future, you can report it as "Other Income " as opposed to self-employment income. If that were the case, on the screen that says Does one of these uncommon situations apply? you will check the box that says This is not money earned as an employee or self-employed individual box. You will see those options when you enter the Form 1099-NEC. In that case, the income will show on line 8 of schedule 1 on your tax return as Other Income.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"