About this Form:

Form 1099-NEC, Nonemployee Compensation, is used to report certain payments made in the course of a trade or business to people who are not employees, such as independent contractors.

When is Form 1099-NEC used?

Businesses generally use Form 1099-NEC to report qualifying payments for services performed by nonemployees. This may include payments made to independent contractors, freelancers, attorneys, or other service providers when the applicable reporting requirements are met.

The form includes payer and recipient information, taxpayer identification numbers, payment amounts, federal income tax withheld, and applicable state reporting information.

How do I complete Form 1099-NEC?

Enter the payer’s name, address, telephone number, and taxpayer identification number. Then enter the recipient’s name, address, taxpayer identification number, account number if applicable, and the amount of nonemployee compensation paid during the calendar year.

Complete any additional boxes that apply to the payment, including federal income tax withheld and state tax information. Review the current IRS instructions before filing or furnishing the form to a recipient.

This template is provided to help prepare a document. For official filing requirements, use the current IRS instructions and the appropriate filing method. Do not use a downloaded internet copy of Copy A as a substitute for an IRS scannable filing copy.