I am a retired musician. I was asked to join a nostalgia program and was issued a 1099-NEC. How do I file as an individual not a business?

You are considered self-employed and a business owner.   Take a look at your form. A 1099-NEC having an amount in box 1 and 1099-MISC with an amount in boxes 1, 5, 9, or 10 is a good indicator that it's self-employment income.

You should file a Schedule C which is a self-employment (business) schedule to report your income and expenses.   You can deduct expenses related to this income.   

How do I enter self-employment income?

SE expenses?

What does this mean for my taxes?  

SE Tax Guide

Follow these instructions to enter a 1099-NEC and/or 1099-MISC form. After you enter the info from your form, we’ll ask you a few questions to make sure it’s for self-employment. If not, we’ll link it to the correct income section of your return.   You can use your name and home address as the business set-up information.  

1099-MISC unrelated to self-employment

A non-work 1099-MISC would be for things like:

• Prize money
• Lawsuit settlements
• Research studies