IRS Form 1099-NEC
Report money you paid to a contractor or other nonemployee for their work.
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About IRS Form 1099-NEC
Form 1099-NEC, Nonemployee Compensation, is how a business reports what it paid to independent contractors and other nonemployees during the year. The payer sends one copy to the person paid and one to the IRS, and the contractor uses it to report income on their own return.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-nec and confirm the fields match. Note that the official copy filed with the IRS is a scannable form, so follow the IRS instructions for how to file.
Who needs to complete it
- Businesses that paid an independent contractor or other nonemployee at or above the IRS reporting threshold for services during the year.
- Payers who need to report certain nonemployee compensation to both the recipient and the IRS.
- Companies that collected a W-9 from a contractor and now need to issue the year-end form.
- Anyone required by the IRS instructions to report nonemployee compensation.
How to fill out IRS Form 1099-NEC
- 1Enter the payer's name, address, and taxpayer identification number.
- 2Enter the recipient's name, address, and taxpayer identification number, using the details from their W-9.
- 3Report the nonemployee compensation you paid during the year in the box for that amount.
- 4Enter any federal income tax withheld, for example under backup withholding, in the federal tax withheld box.
- 5Complete the state boxes if you withheld or need to report state tax.
- 6Give the recipient copy to the contractor by the IRS deadline.
- 7File the IRS copy by the deadline following the current IRS instructions, since the filed copy must be a scannable form.
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Frequently asked questions
Who gets a 1099-NEC?
A business generally issues one to an independent contractor or other nonemployee it paid at or above the IRS reporting threshold for services during the year. Check the current IRS instructions for the exact rules. This is a general guide, not tax advice.
What is the difference between 1099-NEC and 1099-MISC?
The 1099-NEC reports nonemployee compensation such as contractor pay. The 1099-MISC reports other kinds of payments like rent, prizes, and royalties. Some payments belong on one and some on the other.
Can I print this and mail it to the IRS?
The copy you file with the IRS must be the official scannable version, so do not print a downloaded copy for filing. Use the IRS approved filing methods described in the current instructions.
Is this the official IRS form?
This is a fillable helper for understanding the fields. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-nec and confirm the fields match.