IRS · Official form

Form 1099-NEC, Nonemployee Compensation

Paid a contractor $600 or more this year? Form 1099-NEC reports it: one copy to the contractor, one to the IRS, due at the end of January.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 1099-NEC?

Form 1099-NEC reports nonemployee compensation: payments of $600 or more in a year to contractors, freelancers, and other non-employees for services. The payer files Copy A with the IRS and gives Copy B to the recipient by January 31, using the details collected on the contractor’s W-9.

Attorney fees for services belong here too. Rent, royalties, and other non-service payments go on the 1099-MISC instead.

Who files 1099-NEC?

Businesses that paid any contractor $600 or more for services during the year
Anyone who withheld backup withholding from a payee, regardless of amount
Trades and businesses only: purely personal payments are not reportable

How to fill out 1099-NEC

Enter your business details as payer and the contractor’s name, address, and TIN from their W-9.
Put total nonemployee compensation in box 1 and any backup withholding in box 4.
Give Copy B to the contractor by January 31.
File with the IRS by January 31: electronically through the IRIS system, or on official scannable paper if you file by mail.

Worth knowing: Copy A of the 1099-NEC is filed with the IRS only on scannable official stock or electronically. Do not mail a Copy A printed from any downloaded PDF; the IRS can penalize unscannable forms.

Quick fill 1099-NEC on this page

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Page 3 35 fields

Page 2. Copy 1. For calendar year. 4 digit year.

VOID

CORRECTED

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

Account number (see instructions)

1a. Nonemployee compensation

1b. Cash tips

1c. T T O C. 1.

1c. T T O C. 2.

1d. Overtime compensation

2. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

3. Excess golden parachute payments

4. Federal income tax withheld

5. 1. State tax withheld

5. 2. State tax withheld

6. 1. State/Payer's state no.

6. 2. State/Payer's state no.

7. 1. State income

7. 2. State income

Page 4 34 fields

Page 3. Copy B. For calendar year. 4 digit year.

CORRECTED (if checked)

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

Account number (see instructions)

1a. Nonemployee compensation

1b. Cash tips

1c. T T O C. 1.

1c. T T O C. 2.

1d. Overtime compensation

2. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

3. Excess golden parachute payments

4. Federal income tax withheld

5. 1. State tax withheld

5. 2. State tax withheld

6. 1. State/Payer's state no.

6. 2. State/Payer's state no.

7. 1. State income

7. 2. State income

Page 6 35 fields

Page 5. Copy 2. For calendar year. 4 digit year.

VOID

CORRECTED

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

Account number (see instructions)

1a. Nonemployee compensation

1b. Cash tips

1c. T T O C. 1.

1c. T T O C. 2.

1d. Overtime compensation

2. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

3. Excess golden parachute payments

4. Federal income tax withheld

5. 1. State tax withheld

5. 2. State tax withheld

6. 1. State/Payer's state no.

6. 2. State/Payer's state no.

7. 1. State income

7. 2. State income

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Frequently asked questions

Can I print Copy A from this PDF and mail it to the IRS?

No. Copy A must be machine-scannable red-ink stock ordered from the IRS, or filed electronically through IRIS. The downloadable PDF is for the recipient and payer copies and your records.

What if I missed the January 31 deadline?

Penalties per form scale with lateness, so file as soon as possible; the lowest tier applies within 30 days of the deadline.

Do I send one to corporations?

Payments to corporations are generally exempt, with exceptions such as attorney fees, which are reportable regardless of entity type.

Form 1099-NEC, Nonemployee Compensation

What is 1099-NEC?

Who files 1099-NEC?

How to fill out 1099-NEC

Quick fill 1099-NEC on this page

Frequently asked questions

Related forms

Form W-9, Request for Taxpayer Identification Number

Form 1099-MISC, Miscellaneous Information

Schedule C, Profit or Loss From Business

Form 941, Employer’s Quarterly Federal Tax Return