Be prepared for an IRS nastigram asking for self-employment taxes (but I agree, the correct reporting is likely "other income").

I haven't seen one this year, but here's my old copy/paste "preparer note" that I attach to the return on the off chance that someone at the IRS reads it before the SE tax bill gets sent out (update accordingly for the new NEC form):

THE $x INCLUDED IN BOX 7 OF THE 1099-MISC FROM company.name xx-xxxxxxx
WAS PAID FOR enter.reason. THE ACTIVITY WAS NOT REGULAR, CONTINUOUS OR SUBSTANTIAL AND DOES NOT RISE TO THE LEVEL OF A TRADE OR BUSINESS.

Then if/when the IRS love letter does come, I like to get a little snarky and start with something like "As stated in the note filed electronically with the original return, the $x . . . "