That form reports self-employment - any income on that form is not only taxable for ordinary income taxes - it will include self-employment taxes as well. When you enter the form, there is a box you can mark to indicate it is not self-employment, but it will usually generate an IRS inquiry. Even if you mark that box, the income will still be taxable for ordinary income. If you feel you received the form in error (the IRS also got a copy), you need to get a corrected form from the issuer.
How to enter a 1099-NEC. If the amount is not self-employment, mark the associated box; see below.
Does getting a 1099-NEC or 1099-MISC mean I am self-employed? Usually, yes!