TaxpdfFederal

Form 1099-NEC Nonemployee Compensation

Information return reporting payments of $600 or more made to independent contractors, freelancers, and other nonemployees during the tax year.

PDF TemplateUse the instructions below to complete this form

Instructions

Report total payments to the nonemployee in Box 1. Obtain a completed W-9 from the payee before making payments. Furnish to the recipient and file with the IRS by January 31 — no automatic extension is available. If you paid a non-U.S. person, use Form 1042-S instead. Backup withholding (24%) is required if the payee does not provide a valid TIN.