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Printable 1099 Nec Form in PDF

The 1099-NEC form is used to report nonemployee compensation, primarily for independent contractors and freelancers. This form is essential for businesses that have paid individuals for services rendered outside of traditional employment. Understanding its requirements can help ensure compliance with IRS regulations and avoid potential penalties.

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Attention:

Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order.

Information returns may also be filed electronically using the IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).

See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.

7171

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP

OMB No. 1545-0116

or foreign postal code, and telephone no.

Form 1099-NEC

Nonemployee

(Rev. January 2022)

Compensation

For calendar year

PAYER’S TIN

RECIPIENT’S TIN

Nonemployee compensation

Copy A

For Internal Revenue

RECIPIENT’S name

Payer made direct sales totaling $5,000 or more of

Service Center

consumer products to recipient for resale

File with Form 1096.

For Privacy Act and

Paperwork Reduction Act

Street address (including apt. no.)

Notice, see the current

Federal income tax withheld

General Instructions for

Certain Information

City or town, state or province, country, and ZIP or foreign postal code

Returns.

State tax withheld

6 State/Payer’s state no.

7 State income

Account number (see instructions)

2nd TIN not.

Form 1099-NEC (Rev. 1-2022)

Cat. No. 72590N

www.irs.gov/Form1099NEC

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

	VOID	CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP						OMB No. 1545-0116
or foreign postal code, and telephone no.						Form 1099-NEC
						Form 1099-NEC	Nonemployee
							Nonemployee
						(Rev. January 2022)	Compensation
						For calendar year
						20
PAYER’S TIN	RECIPIENT’S TIN		1	Nonemployee compensation			Copy 1
			$				Copy 1
			$				For State Tax
RECIPIENT’S name			2	Payer made direct sales totaling $5,000 or more of			For State Tax
				consumer products to recipient for resale			Department

			3
Street address (including apt. no.)
Street address (including apt. no.)
			4	Federal income tax withheld
City or town, state or province, country, and ZIP or foreign postal code			$
			5	State tax withheld	6 State/Payer’s state no.		7 State income
			$				$
Account number (see instructions)			$				$
			$				$
Form 1099-NEC (Rev. 1-2022)		www.irs.gov/Form1099NEC				Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP				OMB No. 1545-0116
or foreign postal code, and telephone no.				Form 1099-NEC
				Form 1099-NEC	Nonemployee
					Nonemployee
				(Rev. January 2022)	Compensation
				For calendar year
				20

PAYER’S TIN	RECIPIENT’S TIN	1 Nonemployee compensation			Copy B
		$			For Recipient
RECIPIENT’S name		2 Payer made direct sales totaling $5,000 or more of			This is important tax
RECIPIENT’S name		2 Payer made direct sales totaling $5,000 or more of			information and is being
		consumer products to recipient for resale			information and is being
		consumer products to recipient for resale			furnished to the IRS. If you are
					furnished to the IRS. If you are
		3			required to file a return, a
		3			negligence penalty or other
Street address (including apt. no.)

					sanction may be imposed on
		4 Federal income tax withheld			you if this income is taxable
		4 Federal income tax withheld			and the IRS determines that it
City or town, state or province, country, and ZIP or foreign postal code		$			and the IRS determines that it
		$			has not been reported.
		5 State tax withheld	6 State/Payer’s state no.		7 State income
		$			$
Account number (see instructions)		$			$
		$			$
Form 1099-NEC (Rev. 1-2022)	(keep for your records)	www.irs.gov/Form1099NEC		Department of the Treasury - Internal Revenue Service

Instructions for Recipient

You received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax.

If you believe you are an employee and cannot get the payer to correct this form, report the amount shown in box 1 on the line for “Wages, salaries, tips, etc.” of Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 and attach it to your return. For more information, see Pub. 1779, Independent Contractor or Employee.

If you are not an employee but the amount in box 1 is not self- employment (SE) income (for example, it is income from a sporadic activity or a hobby), report the amount shown in box 1 on the “Other income” line (on Schedule 1 (Form 1040)).

Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer assigned to distinguish your account.

Box 1. Shows nonemployee compensation. If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the recipient/partner completes Schedule SE (Form 1040).

Note: If you are receiving payments on which no income, social security, and Medicare taxes are withheld, you should make estimated tax payments. See Form 1040-ES (or Form 1040-ES (NR)). Individuals must report these amounts as explained in these box 1 instructions. Corporations, fiduciaries, and partnerships must report these amounts on the appropriate line of their tax returns.

Box 2. If checked, consumer products totaling $5,000 or more were sold to you for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report any income from your sale of these products on Schedule C (Form 1040).

Box 3. Reserved for future use.

Box 4. Shows backup withholding. A payer must backup withhold on certain payments if you did not give your TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld.

Boxes 5–7. State income tax withheld reporting boxes.

Future developments. For the latest information about developments related to Form 1099-NEC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099NEC.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

	VOID	CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP						OMB No. 1545-0116
or foreign postal code, and telephone no.						Form 1099-NEC
						Form 1099-NEC	Nonemployee
							Nonemployee
						(Rev. January 2022)	Compensation
						For calendar year
						20
PAYER’S TIN	RECIPIENT’S TIN		1	Nonemployee compensation			Copy 2
			$				Copy 2
			$				To be filed with
RECIPIENT’S name			2	Payer made direct sales totaling $5,000 or more of			To be filed with
				consumer products to recipient for resale			recipient’s state
							income tax
			3				income tax
			3				return, when
Street address (including apt. no.)							return, when
Street address (including apt. no.)							required.
			4	Federal income tax withheld
City or town, state or province, country, and ZIP or foreign postal code			$
			5	State tax withheld	6 State/Payer’s state no.		7 State income
			$				$
Account number (see instructions)			$				$
			$				$
Form 1099-NEC (Rev. 1-2022)		www.irs.gov/Form1099NEC				Department of the Treasury - Internal Revenue Service

	VOID		CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP						OMB No. 1545-0116
or foreign postal code, and telephone no.						Form 1099-NEC
						Form 1099-NEC	Nonemployee
							Nonemployee
						(Rev. January 2022)	Compensation
						For calendar year
						20
PAYER’S TIN	RECIPIENT’S TIN			1 Nonemployee compensation			Copy C
				$			Copy C
				$			For Payer
RECIPIENT’S name				2 Payer made direct sales totaling $5,000 or more of			For Payer
RECIPIENT’S name				2 Payer made direct sales totaling $5,000 or more of
				consumer products to recipient for resale			For Privacy Act and
							For Privacy Act and
				3			Paperwork Reduction
				3			Act Notice, see the
							Act Notice, see the
Street address (including apt. no.)							current General
							Instructions for Certain
				4 Federal income tax withheld			Instructions for Certain
				4 Federal income tax withheld			Information Returns.
City or town, state or province, country, and ZIP or foreign postal code				$
				5 State tax withheld	6 State/Payer’s state no.		7 State income
				$			$
Account number (see instructions)			2nd TIN not.	$			$
				$			$
Form 1099-NEC (Rev. 1-2022)		www.irs.gov/Form1099NEC				Department of the Treasury - Internal Revenue Service

Instructions for Payer

To complete Form 1099-NEC, use:

•The current General Instructions for Certain Information Returns, and

•The current Instructions for Forms 1099-MISC and 1099-NEC.

To order these instructions and additional forms, go to www.irs.gov/EmployerForms.

Caution: Because paper forms are scanned during processing, you cannot file certain Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you print from the IRS website.

Filing and furnishing. For filing and furnishing instructions, including due dates, and to request filing or furnishing extensions, see the current General Instructions for Certain Information Returns.

Need help? If you have questions about reporting on Form 1099-NEC, call the information reporting customer service site toll free at 866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).

Documents used along the form

The 1099-NEC form is essential for reporting nonemployee compensation. However, several other forms and documents often accompany it to ensure accurate reporting and compliance with tax regulations. Below is a list of these commonly used forms and documents, along with a brief description of each.

Form W-9: This form is used by a business to request the taxpayer identification number (TIN) of a contractor or vendor. It provides necessary information for the payer to complete the 1099-NEC accurately.
Form 1096: This is a summary form that accompanies paper submissions of 1099 forms to the IRS. It summarizes the total number of forms being submitted and the total amount reported.
Non-disclosure Agreement Form: For safeguarding sensitive information, consider our comprehensive Non-disclosure Agreement guide that outlines essential protections for confidentiality.
Form 1040: The individual income tax return form. Recipients of 1099-NEC must report their nonemployee compensation on this form, often on Schedule C if they are self-employed.
Form 1040-ES: This form is used for making estimated tax payments. Individuals receiving nonemployee compensation may need to use this to avoid penalties for underpayment of taxes.
Form 8919: This form is used by workers who believe they should have been classified as employees instead of independent contractors. It helps to report uncollected social security and Medicare taxes.
Form 1099-MISC: This form is used for various types of income payments not reported on the 1099-NEC, such as rent or royalties. It may be relevant for businesses that engage in multiple types of payments.
Form 1040-SR: Similar to Form 1040, this is designed for seniors. It allows individuals aged 65 and older to report their income, including amounts from the 1099-NEC.
IRS Publication 1779: This publication provides guidance on the classification of workers as employees or independent contractors. It helps clarify the implications of receiving a 1099-NEC.

Understanding these forms and documents can streamline the process of reporting income and ensure compliance with tax laws. Properly preparing and submitting these forms will help avoid potential penalties and ensure that all income is accurately reported to the IRS.

Similar forms

The 1099-NEC form is one of several tax documents used to report various types of income. Here are ten documents that are similar to the 1099-NEC, along with how they compare:

Form 1099-MISC: This form is used to report miscellaneous income, including rent, prizes, and awards, while the 1099-NEC specifically reports nonemployee compensation.
Form W-2: Employers use this form to report wages paid to employees and the taxes withheld. Unlike the 1099-NEC, it reflects employee income rather than nonemployee compensation.
Form 1099-DIV: This form reports dividends and distributions to shareholders. The 1099-NEC, on the other hand, focuses on payments made to nonemployees.
Form 1099-INT: Used to report interest income earned, this form differs from the 1099-NEC, which is for reporting payments made for services.
Form 1099-B: This form is for reporting proceeds from broker and barter exchange transactions. It differs from the 1099-NEC in that it deals with capital gains rather than service payments.
Form 1099-R: This document reports distributions from retirement plans. Unlike the 1099-NEC, it is specific to retirement-related income.
Form 1099-S: Used for reporting proceeds from real estate transactions, this form differs as it pertains to property sales rather than service compensation.
Durable Power of Attorney: This legal document allows you to appoint someone trustworthy to manage your financial affairs when you cannot. It serves a crucial function in ensuring your financial matters are handled properly, similar to how Durable Power of Attorney documents provide peace of mind and safeguards for your future.
Form 1099-C: This form reports cancellation of debt income. It is distinct from the 1099-NEC, which does not deal with debt forgiveness.
Form 1099-K: This form reports payment card and third-party network transactions. It differs as it focuses on payment processing rather than direct compensation for services.
Form 3921: This form is used to report the transfer of stock acquired through an employee stock purchase plan. It is specific to stock transactions and not related to service payments like the 1099-NEC.

Misconceptions

Here are eight common misconceptions about the 1099-NEC form:

Only employees receive a 1099-NEC. This is false. The 1099-NEC is issued to independent contractors and freelancers, not employees. Employees receive a W-2 form.
The 1099-NEC is only for reporting income over $600. While it's true that payments of $600 or more require reporting, any amount can be reported if the payer chooses to do so.
All 1099 forms are the same. Different 1099 forms serve different purposes. The 1099-NEC specifically reports nonemployee compensation, while other forms report various types of income.
You can print the 1099-NEC from the IRS website and file it. This is incorrect. Copy A must be an official scannable version. Downloading and printing it from the website can lead to penalties.
The recipient does not need to report income from a 1099-NEC. This is misleading. Recipients are required to report this income on their tax returns, even if no taxes were withheld.
Only one copy of the 1099-NEC is needed. In fact, multiple copies are required. Copy A goes to the IRS, while Copy B goes to the recipient, and other copies may be needed for state tax purposes.
Filing electronically is not an option. This is untrue. The IRS allows for electronic filing through the FIRE system, which can be more efficient.
All 1099-NEC forms are due on the same date. The deadlines can vary. Generally, forms must be sent to recipients by January 31 and filed with the IRS by the same date if filing on paper.

Understanding 1099 Nec

What is the purpose of the 1099-NEC form?
The 1099-NEC form is used to report nonemployee compensation. This includes payments made to independent contractors, freelancers, and other non-employees for services rendered. If you received $600 or more in a calendar year for services, the payer is required to issue this form to you and report it to the IRS.
How do I obtain the official 1099-NEC form?
To obtain the official 1099-NEC form, visit the IRS website at www.IRS.gov/orderforms. There, you can order the scannable Copy A for filing with the IRS and any other copies you may need. It is important to use the official printed version, as forms downloaded from the website are not scannable and may result in penalties if filed.
What should I do if I believe I am an employee?
If you believe that you are an employee but received a 1099-NEC instead of a W-2, you should first try to resolve the issue with the payer. If the payer does not correct the form, you must report the income shown on the 1099-NEC on your tax return. Specifically, report the amount in box 1 on the line for "Wages, salaries, tips, etc." of Form 1040 and complete Form 8919 to address the situation.
What happens if I do not report the income on the 1099-NEC?
Failing to report the income listed on your 1099-NEC can lead to penalties. The IRS may impose a negligence penalty or other sanctions if they determine that the income has not been reported. It is crucial to accurately report all income to avoid complications with your tax return.
Can I file the 1099-NEC electronically?
Yes, you can file the 1099-NEC electronically using the IRS Filing Information Returns Electronically (FIRE) system. For more information on electronic filing, visit www.IRS.gov/FIRE. This method is often more efficient and can help ensure accuracy in your filings.