Form 1099-NEC
Nonemployee Compensation
Report $600 or more paid to an independent contractor or other nonemployee during the year — filed by the payer, with a copy to the contractor.
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What is Form 1099-NEC?
A business uses Form 1099-NEC to report payments of $600 or more made during the year to someone who is not an employee — an independent contractor, freelancer, attorney, or other service provider. The information comes from the Form W-9 the contractor provided.
The payer files Copy A with the IRS and gives Copy B to the recipient. A matching total also goes on the payer's records and, if applicable, to the state.
If you received a 1099-NEC, you report that income on Schedule C (or Schedule F for farming) with your Form 1040, and you are responsible for self-employment tax on it.
- Who needs it
- Businesses and individuals who paid a nonemployee $600 or more for services during the calendar year. Contractors receive it; they do not file it.
- Deadline
- Furnish Copy B to the recipient and file Copy A with the IRS by January 31 following the tax year. There is no automatic 30-day extension for 1099-NEC.
- How to submit
- File Copy A with the IRS electronically through IRIS or FIRE, or by mail with Form 1096. Give Copy B to the contractor by mail or securely by hand.
Form 1099-NEC — line-by-line
Payer's information
The paying business's name, address, and TIN (EIN).
Recipient's information
The contractor's name, address and TIN, taken from their Form W-9.
Box 1 — Nonemployee compensation
The total paid to this person for services during the year.
Box 4 — Federal income tax withheld
Any backup withholding you deducted because the recipient did not provide a valid TIN.
Boxes 5–7 — State information
State tax withheld, the state/payer's state number, and the state income amount, if your state requires it.
Form 1099-NEC — frequently asked questions
1099-NEC vs 1099-MISC — which do I use?+
Use 1099-NEC for payments for services by a nonemployee. 1099-MISC now covers rent, prizes, royalties, medical payments, and other miscellaneous income.
I got a 1099-NEC — what do I do with it?+
Report the Box 1 amount as self-employment income on Schedule C with your Form 1040, and calculate self-employment tax on Schedule SE.
Do I need to send a 1099-NEC to a corporation?+
Generally no, with exceptions such as payments to attorneys. Check the current IRS instructions for the full list.
What is the deadline?+
January 31 to both the recipient and the IRS.
Related forms
The blank Form 1099-NEC offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: 2025.