Read the IRS instructions for filers of 1099-MISC and 1099-NEC. For Box 3 of the MISC, they tell you not to use it for things that belong in Box 1 of the NEC.  And for Box 1 of the NEC, they tell you not to use it for things that belong in Box 3 of the MISC.  Is it a Moebius twist?  No, it is more like Schrödinger's cat.