1099-NEC

This is a business expense that will be entered when entering your other self-employment details entered under Self Employment in Wages and Income.

You will have the opportunity to enter any expenses you had associated with earning this money. TurboTax will give you recommended categories for expenses. If you scroll down to the bottom, you will find a section for Less Common expenses. There will be several pages of less common expenses. If you click on page 2, you will find a category named Contract Labor. Here is where you will enter the amount you paid to the contractor you issued the 1099-NEC to..

These links will be helpful to you:

Self-Employed Tax Center 

Tax information for Businesses