If payment for services you provided is listed on Form 1099-NEC, Nonemployee Compensation, the payer is treating you as self-employed, also referred to as an independent contractor.

• You don't necessarily have to have a business for payments for your services to be reported on Form 1099-NEC. You may simply perform services as a nonemployee.
• The payer has determined that an employer-employee relationship doesn't exist in your case.

If you weren't an employee of the payer, where you report the income depends on whether your activity is a trade or business. You're in a self-employed trade or business if your primary purpose is to make a profit and your activity is regular and continuous.

• If you're in a self-employed trade or business, you must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship). If you're self-employed, you'll also need to complete Schedule SE (Form 1040), Self-Employment Tax and pay self-employment tax on your net earnings from self-employment of $400 or more.
• There's no withholding of tax from self-employment income. As a self-employed individual, you may need to make estimated tax payments during the year to cover your tax liabilities. Refer to Form 1040-ES, Estimated Tax for Individuals for more details on who must pay estimated tax.
• If you're not an employee of the payer, and you're not self-employed but still engaged in an activity that generates income, you should report the income on line 8j of Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF even if you did not expect to make a profit.

If you believe you may be an employee of the payer, see Publication 1779, Independent Contractor or Employee PDF for an explanation of the difference between an independent contractor and an employee. For more information on employer-employee relationships, refer to Chapter 2 of Publication 15 (Circular E), Employer's Tax Guide, Chapter 2 of Publication 15-A, Employer's Supplemental Tax Guide, Independent Contractor (Self-Employed) or Employee? and Tax Topic 762, Independent contractor vs. employee.