IRS Form 1099-NEC "Nonemployee Compensation"

What Is IRS Form 1099-NEC?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 8-page form available for download in PDF;
  • This form will be used to file next year's taxes. Choose a previous version to file for the current tax year;
  • Additional instructions and information can be found on page 5 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 1099-NEC through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 1099-NEC "Nonemployee Compensation"

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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.
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.
VOID
CORRECTED
7171
PAYER’S name, street address, city or town, state or province, country, ZIP
OMB No. 1545-0116
or foreign postal code, and telephone no.
2021
Nonemployee
Compensation
1099-NEC
Form
Copy A
PAYER’S TIN
RECIPIENT’S TIN
1 Nonemployee compensation
$
For Internal Revenue
Service Center
RECIPIENT’S name
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
File with Form 1096.
3
For Privacy Act and
Paperwork Reduction Act
Street address (including apt. no.)
Notice, see the 2021
General Instructions for
4 Federal income tax withheld
Certain 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
$
$
2nd TIN not.
Account number (see instructions)
$
$
1099-NEC
Form
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.
2021
Nonemployee
Compensation
1099-NEC
Form
PAYER’S TIN
RECIPIENT’S TIN
1 Nonemployee compensation
Copy 1
$
For State Tax
RECIPIENT’S name
2 Payer made direct sales totaling $5,000 or more of
Department
consumer products to recipient for resale
3
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)
$
$
1099-NEC
Form
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.
2021
Nonemployee
Compensation
1099-NEC
Form
Copy B
PAYER’S TIN
RECIPIENT’S TIN
1 Nonemployee compensation
$
For Recipient
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
furnished to the IRS. If you are
required to file a return, a
3
negligence penalty or other
Street address (including apt. no.)
sanction may be imposed on
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
has not been reported.
5 State tax withheld
6 State/Payer’s state no.
7 State income
$
$
Account number (see instructions)
$
$
1099-NEC
Form
(keep for your records)
www.irs.gov/Form1099NEC
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
Note: If you are receiving payments on which no income, social security,
and Medicare taxes are withheld, you should make estimated tax
You received this form instead of Form W-2 because the payer did not
payments. See Form 1040-ES (or Form 1040-ES (NR)). Individuals must
consider you an employee and did not withhold income tax or social
report these amounts as explained in these box 1 instructions.
security and Medicare tax.
Corporations, fiduciaries, and partnerships must report these amounts on
If you believe you are an employee and cannot get the payer to correct
the appropriate line of their tax returns.
this form, report this amount on the line for “Wages, salaries, tips, etc.” of
Box 2. If checked, consumer products totaling $5,000 or more were sold
Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 and
to you for resale, on a buy-sell, a deposit-commission, or other basis.
attach it to your return. For more information, see Pub. 1779, Independent
Generally, report any income from your sale of these products on Schedule
Contractor or Employee.
C (Form 1040).
If you are not an employee but the amount in this box is not self-
Box 3. Reserved for future use.
employment (SE) income (for example, it is income from a sporadic activity
Box 4. Shows backup withholding. A payer must backup withhold on
or a hobby), report this amount on the “Other income” line (on Schedule 1
certain payments if you did not give your TIN to the payer. See Form W-9,
(Form 1040)).
Request for Taxpayer Identification Number and Certification, for
Recipient’s taxpayer identification number (TIN). For your protection, this
information on backup withholding. Include this amount on your income
form may show only the last four digits of your TIN (social security number
tax return as tax withheld.
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
Boxes 5–7. State income tax withheld reporting boxes.
identification number (ATIN), or employer identification number (EIN)).
Future developments. For the latest information about developments
However, the issuer has reported your complete TIN to the IRS.
related to Form 1099-NEC and its instructions, such as legislation enacted
Account number. May show an account or other unique number the payer
after they were published, go to www.irs.gov/Form1099NEC.
assigned to distinguish your account.
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
Box 1. Shows nonemployee compensation. If the amount in this box is SE
online federal tax preparation, e-filing, and direct deposit or payment
income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on
options.
Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the
recipient/partner completes Schedule SE (Form 1040).
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