Where to Report 1099-NEC

If you work as an independent contractor, you must report all your earnings on your tax return just like any employee would do.

If your 1099-NEC work is your main source of income throughout the year then you will be treated as self-employed by the IRS and you must report your income on line 1 of Schedule C form attached to your return.

You are also responsible to pay any Social Security and Medicare taxes, which will you calculate and file on Schedule SE.

If you are considered self-employed and receive a 1099-NEC, you have the advantage of claiming more deductions on your taxes that are related to your profession.