Government forms

Form 1099-NEC: Nonemployee Compensation

Businesses use Form 1099-NEC to report payments to independent contractors and other non-employees. It is due to the recipient and the IRS by January 31.

Rev. December 2026

Source: Internal Revenue Service (IRS)

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Instructions for filling out Form 1099-NEC: Nonemployee Compensation

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

Businesses that paid freelancers or contractors for services during the year.
Contractors checking the income a client reported for them.
Bookkeepers preparing year-end information returns.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Payer detailsBusiness name, address and EIN.

2. Recipient W-9Contractor's name, address and TIN from their Form W-9.

3. Total paid for servicesNonemployee compensation for the calendar year (box 1).

4. Withholding, if anyBackup withholding and state tax withheld, if applicable.

Step-by-step filling process

Collect W-9s: Get a signed W-9 from each contractor before preparing the form.
Enter payer and recipient: Fill in both parties' names, addresses and TINs.
Report compensation: Enter the year's total in box 1 and any federal or state withholding.
Furnish and file by January 31: Send Copy B to the contractor and file Copy A with the IRS (e-file or official red form).

Frequently Asked Questions (FAQ)

What is the reporting threshold?

For many years it was $600 per recipient. Legislation passed in 2025 raises it to $2,000 for payments made in 2026 and later, so check the threshold for the tax year you are reporting.

What is the difference between 1099-NEC and 1099-MISC?

1099-NEC is for pay for services by non-employees. 1099-MISC covers rent, prizes, royalties and other miscellaneous income.

Can I file Copy A printed from this PDF?

No. Copy A sent to the IRS (or SSA) must be the official red-ink scannable version or filed electronically. Printable copies are fine for recipients and your records. Businesses filing 10 or more information returns in a year must e-file.

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