BobKamman
Level 15

The instructions to the taxpayer on the back of the 1099-NEC say:

 If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor. . ..

Which indicates to me that sometimes it is not SE income.  Especially when you're dealing with college students on work/study grants, fellowships, etc. -- and with a new form that not everyone is sure how to use.  

0 Cheers