Where do i enter the 1099-nec if we do not own a business?

Form 1099-MISC is used in the reporting of payments that are not subject to self-employment tax – things like rents and prizes. Form 1099-NEC is used for reporting non-employee compensation that is most likely subject to self-employment tax.

If you received a 1099-NEC you will be considered Self-Employed and be assessed both income tax and self-employment taxes.  

Self-employment taxes an additional 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).

On the sidebar 

1. Select Federal 
2. Wages & Income 
3. Select Wages and Salaries, or Revisit 
4. Scroll to Other Common Income
   1. Refunds Received for State/Local Tax Returns
   2. Form 1099-NEC
   3. Form 1099-MISC
   4. Form 1099-K
5. Verify that you do have a 1099-NEC [Yes]
6. You may have to upgrade your software
7. The next screen is to [Add a 1099-NEC]
8. Enter your information

You don't necessarily have to have a business for payments for your services to be reported on Form 1099-NEC.

One of the questions in the interview is:

Does one of these uncommon situations apply?

One of the selections is: This is not earned as an employee or self-employed individual; it is sporadic activity or a hobby.

However, you stated that you used to get a 1099-MISC suggesting this has been an ongoing event.

If you're not an employee of the payer, and you're not in a self-employed trade or business, you should report the income on line 8j of Schedule 1 (Form 1040), Additional Income and Adjustments to Income).