The 1099-NEC is a new form created by the IRS rolled out in 2020. It’s used to report non-employee compensation. The 1099-MISC form was used prior to 2020 for non-employee compensation. Now the 1099-MISC (https://www.irs.gov/forms-pubs/about-form-1099-misc) is used for reporting miscellaneous information, such as payments of at least $10 in royalties or broker payments or at least $600 in rents, prizes, medical care payments, or payments to an attorney. The 1099-MISC is no longer used for services performed.