In the past, the amount was always reported as "other income". never non-employee compensation.  I am aware of the change of the 1099's.  When I said that they already overstate the amount that they claim the taxpayer received; I only said that because this company seems to be unorganized.  The amounts were corrected previously.  My issue is whether or not this should be reported on a 1099-NEC or not.  I don't believe it should be.  I was hoping that someone knew where to find this in a publication.  Any publication or literature I have found, never mentions which form the taxpayer will receive.