What if my Box 1 amount is not nonemployee compensation?

Box 1 of the 1099-NEC is for nonemployee compensation that needs to be reported on a Schedule C, Schedule F, or Form 4835 as business, farm or farm rental income subject to self-employment taxes.

If the income on your 1099-NEC is not nonemployee compensation, you need to have the payer issue a 1099-MISC to you and have your income amount put in Box 3 of the 1099-MISC as Other Income instead of Box 1 of the 1099-NEC.

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