Do I file a form 1099 NEC or 1099 MISC for owner operators under my trucking company?

Yes,  you would file Form 1099-NEC for nonemployee compensation to owner-operators working for your trucking company.  

The new Form 1099-NEC, Nonemployee Compensation, is to be filed for:

• payment to workers you or your business paid as non-employee compensation.  
• reporting non employee compensation paid to workers,
• non qualified deferred compensation (NQDC) to workers and
• cash payments for fish to fisherman.

The Form 1099-MISC was revised for 2020 and box numbers rearranged for reporting certain income (the nonemployee compensation box removed):

• Payer made direct sales of $5,000 or more (checkbox) in box 7.
• Crop insurance proceeds are reported in box 9.
• Gross proceeds to an attorney are reported in box 10.
• Section 409A deferrals are reported in box 12.
• Nonqualified deferred compensation income is reported in box 14.
• Boxes 15, 16, and 17 report state taxes withheld, state identification number, and amount of income earned in the state, respectively.

For additional information refer to:

1099-NEC and 1099-MISC from IRS.gov