@qbteachmt in my opinion I think filing the Schedule C would be the best option ... While what you say in your latter point may be factual, I would think that many workers who received 1099NEC knew that tax was not being taken out of their pay while they were working and being paid each pay period, unless they're very bad with math... Not saying at all that this makes it right,  just making a statement and as you know that it's just my opinion...