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Form 1099-NEC: Nonemployee Compensation
IRS Form 1099-NEC is Nonemployee Compensation, used to report payments made to independent contractors. If the payment exceeds $5,000, this form must be filed.
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IRS Form 1099-NEC - Nonemployee Compensation
IRS Form 1099-NEC is Nonemployee Compensation, used to report payments made to independent contractors. If the payment exceeds $5,000, this form must be filed.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website unless it is scannable; a penalty may be imposed.
- 2Filing without the correct Payer's name or address on Copy A.
- 3Using a non-scannable copy of Form 1099-NEC (Copy A) when submitting to the IRS.
- 4Omitting the Recipient’s TIN when reporting payments.
- 5Not correctly classifying income in Box 2 if sales totaled $5,000 or more for resale.
Plain English
This form tells the IRS that a company paid someone who wasn't an employee (a nonemployee). It documents how much money was paid for services, and it tracks any taxes taken out at the time. Copy A is used specifically for filing with the Internal Revenue Service.
Submission Date
- Filing date: Not stated in the official source regarding a specific filing deadline date, but it is used for calendar year 7171.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a payer reports nonemployee compensation paid to a recipient who is not considered an employee by that payer.
- Do not use this form when the payment is salary or wages, as it implies the payer considers the recipient an employee and withheld income/Social Security/Medicare taxes.
- Check Form 1040 instead when reporting nonemployee compensation to individuals (if Box 1 amount is SE income) or on Schedule C/F.
Form selector
Use this form or another form?
Payment is from a partnership
Report the amount on the appropriate line of the tax return, and the recipient completes Schedule K-1 (Form 1065).
✓ Confirm Box 1 income reporting method.
Recipient is a corporation or fiduciary
Corporations, fiduciaries, and partnerships must report these amounts on their respective tax returns.
✓ Verify which line item applies to the entity type.
Payment is for direct sales of consumer products (for resale)
Box 2 indicates that direct sales totaling $5,000 or more were made to the recipient for resale.
✓ Ensure Box 2 is checked if applicable.
Deadline or filing window
The form covers payments made during calendar year 7171. While no specific deadline date is listed, the instructions strongly encourage e-filing if fewer than 10 returns are filed on paper. Check IRS.gov/InfoReturn for current filing deadlines.
Checklist
What you need before filling it out
Nonemployee compensation (Box 1)
Amount paid to recipient · Form 1099-NEC
Payer made direct sales $ge$ $5,000 (Box 2)
Checkbox indicating sales volume/type · Form 1099-NEC
Excess golden parachute payments (Box 3)
Total compensation amount · Form 1099-NEC
Federal income tax withheld (Box 4)
Amount withheld by payer · Form 1099-NEC
Recipient's Taxpayer Identification Number (TIN)
SSN, ITIN, ATIN, or EIN · Form 1099-NEC
State income tax withheld (Boxes 5-7)
Amounts for State/Payer's state no., State income, and specific dollar amounts · Form 1099-NEC
Before you submit
- 1Verify the revision date reads 4-2025 on the form.
- 2Ensure Copy A is used for filing with the IRS if it was printed from the official source (to be scannable).
- 3Confirm all required fields, including payer/recipient addresses and TINs, are filled out.
- 4Check Box 2 if the payer made direct sales of consumer products totaling $5,000 or more to the recipient for resale.
- 5Record the amount in Box 1 as nonemployee compensation.
- 6Include the amount from Box 4 (Federal income tax withheld) on your income tax return as tax withheld.
- 7If applicable, complete Form 8919 and attach it to your return if you believe you are an employee but received this form.
How to file this form
- 1Complete all required fields of IRS Form 1099-NEC (Rev. 4-2025), including the recipient's TIN and payer/recipient addresses.
- 2Check Box 2 if the payment involved direct sales of consumer products totaling $5,000 or more for resale.
- 3Determine if state tax was withheld and fill out Boxes 5 through 7 accordingly.
- 4Sign and date the form (though a signature line is not explicitly called out in detail, it is implied for official filing) before submitting the required copies to the IRS.
Known limitations
- 1Copy A of IRS Form 1099-NEC is for informational purposes only.
- 2If fewer than 10 information returns are filed, e-filing is strongly encouraged (Instructions p.1).
- 3If the recipient is a sole proprietor receiving SE income, it must be reported on Schedule C or F of Form 1040 (Form p.5).
Field map
Compact field-by-field guide
Payer Info
1 items
Business paying the contractor. EIN required. Must match IRS records.
Recipient Info
2 items
Contractor's SSN or EIN. Obtain via Form W-9 before payment.
Contractor's legal name and current mailing address.
Box 1
1 items
Total amount paid to this contractor in the calendar year. Must be $600+ to require 1099-NEC.
Box 4
1 items
Backup withholding (24%) if contractor did not provide valid TIN.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 4-2025, and instructions direct users to www.irs.gov/Form1099NEC for the latest information regarding this form.
What changed or needs a fresh check
- Edition date — confirm Revision 4-2025
- Official Website — confirm www.irs.gov/Form1099NEC
- Copy A Status — confirm it is provided for informational purposes only and is scannable (when printed from the official source)
- E-file Requirement — confirm e-filing may be required if 10 or more information returns are filed
- Instructions Location — confirm instructions are available in Pub. 1779 and General Instructions for Certain Information Returns.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed form for your records.
- 2Copy A is scannable when ordered from IRS.gov/EmployerForms, which is required if filing with the IRS (Instructions p.1).
- 3If you have 10 or more information returns to file, e-file may be required (Instructions p.1).
- 4When filing with a state tax department, Copy 2 of Form 1099-NEC is used when required (Form p.6).
Sources
- SRCInstructions p.1 — Copy A of Form 1099-NEC is provided for informational purposes only.
- SRCInstructions p.1 — If you have fewer than 10 information returns to file, e-file is strongly encouraged.
- SRCForm p.2 — The form covers Nonemployee Compensation (Cat. No. 72590N) and is for calendar year 7171.
- SRCForm p.3 — Copy 1 of Form 1099-NEC is used to file with the State Tax Department.
- SRCForm p.4 — Copy B of Form 1099-NEC is provided for the Recipient and warns about potential penalties for non-reporting.
- SRCForm p.5 — Box 1 shows Nonemployee compensation, which should be reported on Schedule C or F if SE income (Form p.5).
- SRCForm p.6 — Copy 2 of Form 1099-NEC is to be filed with the recipient’s state income tax return when required.
Common confusion points
Which copy do I file with the IRS?
Use Copy A for filing with the IRS; this copy appears in red and must be scannable (Instructions p.1).
→ Confirm you are using a scannable version of Copy A.
What is the difference between Box 1 and Box 2?
Box 1 shows Nonemployee compensation, while Box 2 shows Payer made direct sales totaling $5,000 or more for resale (Form p.2).
→ Check if the payment was for general services (Box 1) or specific goods resale (Box 2).
What happens if I don't file this form?
A negligence penalty or other sanction may be imposed by the IRS if income is taxable and not reported on Form 1099-NEC Copy B (Form p.4).
→ Verify that all required income has been reported.
Can I use a copy downloaded from the website?
Yes, Copy B and other copies in black can be printed and used to provide information to the recipient (Instructions p.1).
→ Do not print and file Copy A downloaded from this website unless it is explicitly stated as scannable.
What if my TIN only shows 4 digits on the form?
The issuer has reported your complete Taxpayer Identification Number (TIN) to the IRS, even if only the last four digits are shown for protection (Form p.5).
→ Confirm the full TIN was submitted by the payer.
Do I need to file this with a state tax department?
Copy 2 of Form 1099-NEC is used to be filed with the recipient’s state income tax return, when required (Form p.6).
→ Check your state requirements to determine if filing Copy 2 is necessary.
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 1099-NEC
What is IRS Form 1099-NEC used for?
This form tells the IRS that a company paid someone who wasn't an employee (a nonemployee). It documents how much money was paid for services, and it tracks any taxes taken out at the time. Copy A is used specifically for filing with the Internal Revenue Service.
Who must file IRS Form 1099-NEC?
Payers must file Form 1099-NEC; this form is also provided to the recipient for their records.
What information does IRS Form 1099-NEC require?
The form collects details such as Nonemployee compensation (Box 1), direct sales totaling $5,000 or more of consumer products for resale (Box 2), and any federal or state taxes withheld (Boxes 4-7).
Where do I file IRS Form 1099-NEC?
If you have fewer than 10 information returns to file, paper submission can be made by ordering forms at IRS.gov/EmployerForms. If you have 10 or more returns, e-filing via IRS.gov/InfoReturn is recommended.
How do I complete IRS Form 1099-NEC?
First, complete the Payer’s information (name, address, TIN) and the Recipient's details. Next, enter the specific amounts into Boxes 1 through 7 based on the payment type. Finally, ensure the appropriate copy (A, B, or 2) is used for its intended filing party.
What happens if IRS Form 1099-NEC is filed incorrectly?
A negligence penalty or other sanction may be imposed on the recipient if this income is taxable and the IRS determines it has not been reported using Form 1099-NEC (Copy B).
Which copy do I file with the IRS?
Use Copy A for filing with the IRS; this copy appears in red and must be scannable (Instructions p.1). Confirm you are using a scannable version of Copy A.
What is the difference between Box 1 and Box 2?
Box 1 shows Nonemployee compensation, while Box 2 shows Payer made direct sales totaling $5,000 or more for resale (Form p.2). Check if the payment was for general services (Box 1) or specific goods resale (Box 2).
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