Payer and recipient blocks
The payer's name, address and TIN, and the recipient's name, address and TIN, plus an account number if you file more than one form for the recipient.
1099-NEC
Nonemployee Compensation
- Agency
- IRS
- Revision
- Rev. December 2026
- Fillable fields
- 140
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 14, 2026
Form 1099-NEC: Nonemployee Compensation
Form 1099-NEC reports nonemployee compensation: money a business paid to someone who is not its employee for services. A freelancer, consultant or independent contractor who earned enough from one client gets this form from that client, and the client files a copy with the IRS.
The payer fills it out, not the person who was paid. If you received one, use the amount in box 1a to report your self-employment income. If you are the payer, you collect the contractor's name and taxpayer identification number on Form W-9 before you pay them, so you have what you need in January.
The IRS says to use this form to report nonemployee compensation. Wages for employees go on Form W-2 instead.
What's on Form 1099-NEC
Box 1a to 1d
1a is nonemployee compensation. 1b is cash tips included in 1a. 1c is Treasury Tipped Occupation Code(s). 1d is qualified overtime compensation included in 1a.
Box 2
Checkbox for direct sales of $5,000 or more of consumer products for resale, made somewhere other than a permanent retail establishment.
Box 3
Excess golden parachute payments.
Box 4
Federal income tax withheld as backup withholding.
Boxes 5 to 7: state information
State tax withheld, payer's state number and state income. They are optional for the IRS and cover up to two states.
How to fill out Form 1099-NEC
- 1
Payer information
Enter your name, address and TIN. Use the exact name and number you use for your own tax filings.
- 2
Recipient information
Copy the recipient's name and TIN from their Form W-9. The recipient's TIN may be truncated on the copy given to them but not on the IRS copy.
- 3
Box 1a
Enter the total paid for services during the year, including parts and materials supplied.
- 4
Boxes 1b to 1d
Fill in the tip and overtime amounts only when they apply, remembering they are already inside the 1a total.
- 5
Box 2 and Box 3
Check box 2 for qualifying direct sales. Use box 3 only for excess golden parachute payments.
- 6
Box 4
Enter any backup withholding you took, which applies when a payee did not provide a TIN.
- 7
Boxes 5 to 7
Complete only if you participate in a state reporting program or a state requires it.
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Deadlines, where to send it and common mistakes
Deadline
The instructions say to furnish the recipient's copy and file with the IRS by January 31. When that date falls on a weekend or legal holiday, the next business day applies; for 2025 payments the General Instructions listed February 2, 2026.
How to file
You must e-file if you file 10 or more information returns in total, counting all types. The IRS names IRIS as its online portal. Paper filers send Copy A with Form 1096.
State copies
Where a state requires a paper copy, Copy 1 goes to the state tax department. Copy 2 goes to the recipient for their state return.
Penalties
The instructions refer to Publication 1099 and the General Instructions for penalty amounts, and mention a separate penalty for attorneys who fail to supply a TIN.
Common mistakes
Reporting an employee's pay here instead of on Form W-2, reporting card or payment-app payments that belong on Form 1099-K, and missing a TIN because no W-9 was collected.
Related forms
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
1099-MISC
Miscellaneous Information
179 fields, 6 pages
1099-K
Payment Card and Third Party Network Transactions
207 fields, 6 pages
W-2
Wage and Tax Statement
568 fields, 11 pages
1096
Annual Summary and Transmittal of U.S. Information Returns
55 fields, 3 pages
W-4
Employee's Withholding Certificate
48 fields, 5 pages
Who needs to file Form 1099-NEC?
According to the instructions, you file for each person you paid for services in the course of your trade or business who is not an employee.
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Questions about Form 1099-NEC
Who fills out Form 1099-NEC?
The payer fills it out for the person it paid. The contractor receives a copy and does not complete it.
What is the filing threshold?
The instructions give $2,000 for nonemployee compensation and attorney payments, plus any amount where backup withholding applied.
When is Form 1099-NEC due?
Furnish it to the recipient and file with the IRS by January 31. Weekends and holidays move the due date to the next business day.
Do I need to send a 1099-NEC to an LLC or a corporation?
Corporations are generally excluded, with exceptions such as attorneys' fees. How an LLC is taxed decides the answer, so check the W-9 the LLC gave you.
What is the difference between 1099-NEC and 1099-MISC?
The 1099-NEC reports nonemployee compensation. Form 1099-MISC reports other kinds of payments.
What if I paid a contractor with a payment app?
Payments made by credit card or a third-party network are reported by the processor on Form 1099-K, so do not include them on the 1099-NEC.