Can I not file a 1099-NEC as self employment? I received money from training expenses and now have to pay taxes on the amount.

The IRS presumes that 1099-NEC income is self-employment income that is subject to:

• Self-employment income computed on Schedule SE. as well as
• Income tax computed on IRS Form 1040.

Income on 1099-NEC not reported to the IRS will likely prompt an inquiry from the IRS.

IRS 2021 Instructions for Forms 1099-MISC and 1099-NEC page 7 states:

Specific Instructions for Form 1099-NEC

File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.  At least $600 in: 

• Services performed by someone who is not your employee (including parts and materials) (box 1); or
• Payments to an attorney (box 1).