Where do I report non-employee compensation in 1099-MISC?

As per the IRS updates, payers are no longer allowed to report nonemployee compensation in 1099-MISC from the tax year 2020. So, you must use Form 1099-NEC to report nonemployee compensation.

If you want to report nonemployee compensation for 2019 or prior years, you must use Form 1099-MISC.