[21] 1099-NEC [income form] and self-employment tax

When I first entered my 1099-NEC data into HRBlock, I noticed the amount of income (the Figure) doesn’t show up [1] in my final “tax return document”. I believe this is wrong, because IRS expects me to report this income and pay self-employment tax.

Each Form 1099 is matched to your Social Security number, so the IRS can easily spew out a tax bill if you fail to report one. In fact, you’re almost guaranteed an audit or at least a tax notice if you fail to report a Form 1099.

https://www.freetaxusa.com/help/display_faq.jsp?contract-business-enter-1099-nec-without-entering-business-independent-contractor-contractor-contractor&faq_id=1655 (another tax software) says

The IRS considers consulting or contractor income as business income that needs to be entered on a Schedule C. If you have self-employment income from a 1099-NEC, which is the case with most Form 1099-NECs, you’ll need to report the income on Schedule C.

— sporadic
https://www.journalofaccountancy.com/issues/2011/oct/20114408.html says “Carrying on a trade or business involves ongoing efforts, and the activity may be so sporadic as to perhaps escape SE tax.”

https://www.etax.com/help/doc/other-income-business-related.htm (another tax software) says

Generally, the taxpayer should report income as “other income not subject to self employment tax” as long as the activity which generated the income is not regular and done so without intent to generate a profit on a long-term basis. Reporting occasional income as “other income not subject to self employment tax” on your tax return saves you from having to pay self employment tax

[1] In the end, I chose Sporadic. The Figure finally showed up as “OtherIncome” on my submitted “tax return document”