@sjrcpa Usually. There can be errors.

Like when my client, who received $7547 of rental income, received an IRS notice accusing her of failing to report $754,700 income.  The company filing the 1099 had left out a legible decimal point.

I think this is the first year that (so far) I don't have a client asked to pay self-employment tax, because the 1099-MISC showed the correct amount but in the wrong box.  The new 1099-NEC might reduce those errors in future years.