Fill out 1099-NEC (Nonemployee Compensation) online
The 1099-NEC reports payments of $600 or more made to non-employees such as freelancers, independent contractors, and self-employed individuals. Businesses use this form to report compensation paid outside of regular employment.
How to fill out 1099-NEC (Nonemployee Compensation)
Enter payer information
Fill in the paying business name, address, phone number, and TIN (EIN or SSN) in the upper left section.
Enter recipient information
Add the recipient's name, address, and TIN. This should match the information on their W-9 form.
Report the compensation
Enter the total nonemployee compensation paid during the tax year in Box 1. Include all payments of $600 or more.
Report any tax withheld
If federal income tax was withheld (backup withholding), enter the amount in Box 4. Enter state tax withheld in the state section.
Distribute copies
Send Copy A to the IRS, Copy 1 to the state tax department, Copy B to the recipient, and keep Copy C for your records.
About 1099-NEC (Nonemployee Compensation)
Who needs this form
Any business or individual that paid $600 or more to a non-employee during the tax year. This includes payments to freelancers, contractors, attorneys, and other service providers who are not on your payroll.
Where to submit
File Copy A with the IRS and furnish Copy B using the current deadlines in the latest official instructions. This form has stricter timing requirements than many other information returns, so verify deadlines before filing. File electronically if submitting 10 or more forms.
Source and content freshness
- Reviewed: 2026-02-16
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Confusing 1099-NEC with 1099-MISC
- Missing the January 31 filing deadline (no automatic extension available)
- Not filing because the payment was made via credit card (use 1099-K instead)
- Forgetting to collect a W-9 from the payee before making payment
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What is the difference between 1099-NEC and 1099-MISC?
The 1099-NEC is specifically for reporting nonemployee compensation (payments to contractors and freelancers). The 1099-MISC covers other types of payments like rent, prizes, medical payments, and crop insurance proceeds.
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