If payment for services you provided is listed on Form 1099-NEC, Nonemployee Compensation, the payer is treating you as a self-employed worker, 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 1 (Form 1040), Additional Income and Adjustments to Income and any allowable expenses on Chapter 2 of Independent Contractor (Self-Employed) or Employee? and Tax Topic 762, Independent Contractor vs. Employee.