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Blank 1099 Nec Form

The 1099-NEC form is used to report nonemployee compensation, which includes payments made to independent contractors and freelancers. This form is essential for ensuring that the IRS receives accurate information about income earned outside of traditional employment. Understanding how to fill out and file the 1099-NEC is crucial for both payers and recipients to avoid potential penalties.

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Table of Contents

The 1099-NEC form plays a critical role in the landscape of U.S. taxation, specifically concerning nonemployee compensation. Introduced by the IRS to simplify reporting for independent contractors and freelancers, this form replaces the 1099-MISC for reporting nonemployee income. It requires payers to report payments made to nonemployees totaling $600 or more during a calendar year. Essential details on the form include the payer's and recipient's taxpayer identification numbers, the total nonemployee compensation, and any federal or state taxes withheld. Notably, the form is divided into multiple copies, with Copy A intended for the IRS and other copies for the recipient and state tax authorities. Payers must ensure they use the official scannable version of Copy A, as penalties may arise from filing non-scannable forms. Recipients, on the other hand, must understand how to report this income accurately on their tax returns, particularly if they believe they have been misclassified as nonemployees. The 1099-NEC not only serves as a record of income but also as a reminder of the responsibilities that come with independent work, including the need for self-employment tax payments.

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Dos and Don'ts

When filling out the 1099-NEC form, consider these important do's and don'ts:

Do ensure you use the official IRS version of Copy A for filing. Using a downloaded version may lead to penalties.
Do provide accurate information for both the payer and recipient, including names, addresses, and taxpayer identification numbers (TINs).
Do file the form electronically if possible, using the IRS Filing Information Returns Electronically (FIRE) system.
Do keep a copy of the form for your records, as it contains important tax information.
Do check for any updates or changes to the form or instructions on the IRS website before submission.

Don’t print and file Copy A downloaded from the IRS website, as it cannot be scanned and may incur penalties.
Don’t forget to report backup withholding amounts if applicable, as these need to be included in your income tax return.
Don’t neglect to provide the correct year for which you are reporting nonemployee compensation.
Don’t ignore the requirement to file Form 1096 if you are submitting paper forms.
Don’t assume that the recipient's TIN is not necessary; it must be provided to avoid penalties.

1099 Nec Sample

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).

Listed Questions and Answers

What is the 1099-NEC form?

The 1099-NEC form is used to report nonemployee compensation. It is typically issued to independent contractors, freelancers, and other non-employees who have received payments totaling $600 or more in a calendar year from a business or individual.
Who needs to file a 1099-NEC?

Businesses that pay nonemployees $600 or more for services must file a 1099-NEC form. This includes payments made to independent contractors, freelancers, and vendors. The form must be provided to both the recipient and the IRS.
When is the 1099-NEC form due?

The 1099-NEC form is due to the recipient by January 31 of the year following the tax year. If filing with the IRS, it is also due by January 31. If you miss this deadline, you may incur penalties.
How do I obtain the official 1099-NEC form?

You can order the official IRS 1099-NEC form through the IRS website. Visit www.IRS.gov/orderforms and follow the instructions to request the forms you need. It is important to use the official printed version for filing with the IRS.
Can I file the 1099-NEC electronically?

Yes, you can file the 1099-NEC electronically using the IRS Filing Information Returns Electronically (FIRE) system or the IRS Affordable Care Act Information Returns (AIR) program. Visit www.IRS.gov/FIRE or www.IRS.gov/AIR for more information on electronic filing.
What happens if I file the wrong version of the 1099-NEC?

If you file a version of the 1099-NEC that is not scannable, such as a downloaded copy from the IRS website, you may face penalties. Always use the official printed version for filing with the IRS to avoid issues.
What should I do if I believe I am an employee but received a 1099-NEC?

If you believe you should be classified as an employee rather than a contractor, report the income shown on the 1099-NEC on your tax return as wages. You may also need to complete Form 8919 to report uncollected Social Security and Medicare tax.
What is backup withholding on the 1099-NEC?

Backup withholding occurs when a payer is required to withhold tax on certain payments if the recipient has not provided a taxpayer identification number (TIN). If backup withholding applies, the amount withheld will be reported in Box 4 of the 1099-NEC.
Where can I find more information about the 1099-NEC?

For the latest updates and detailed instructions regarding the 1099-NEC, visit the IRS website at www.irs.gov/Form1099NEC. You can find information on penalties, filing requirements, and other relevant topics.

Form Overview

Fact Name	Details
Purpose	The 1099-NEC form is used to report nonemployee compensation to the IRS and recipients. It is primarily for independent contractors and freelancers.
Filing Deadline	The form must be filed with the IRS by January 31st of the year following the payment. This deadline applies to both paper and electronic submissions.
State-Specific Requirements	Some states require their own versions of the 1099-NEC. For example, California has specific laws governing the reporting of nonemployee compensation under the California Revenue and Taxation Code.
Penalties	Filing incorrect or unscannable forms may result in penalties. It's essential to use the official printed version of Copy A for IRS submissions.