Fill Out IRS Form 1099-NEC Online
Nonemployee Compensation
Internal Revenue Service
Reports nonemployee compensation above the IRS reporting threshold; the downloadable PDF is informational and Copy A filed with the IRS must be an official scannable version or e-filed.
Reviewed July 2026
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IRS Form 1099-NEC reports nonemployee compensation, meaning payments a business makes to independent contractors, consultants, and other workers who are not employees. Businesses issue it when payments to a payee reach the reporting threshold set in the current IRS instructions.
You can fill out Form 1099-NEC in the Universal PDF editor and download the completed PDF for recipient copies and your own records. One important caveat: the downloadable PDF is informational, and the Copy A you file with the IRS must be an official scannable version ordered from the IRS or submitted through e-file.
What is Form 1099-NEC used for
Form 1099-NEC tells the IRS and the recipient how much a business paid a nonemployee for services during the year. It covers payments to independent contractors, gig workers, attorneys for services, and other self-employed service providers.
The form was reintroduced for tax year 2020 to separate nonemployee compensation from Form 1099-MISC, which previously reported it in box 7. Today, service payments to nonemployees go on the 1099-NEC while other payment types stay on the 1099-MISC.
Who needs to file Form 1099-NEC
Businesses of any size, including sole proprietors and nonprofits, generally must file Form 1099-NEC when they pay a nonemployee at or above the reporting threshold in the current instructions for services performed in the course of the business. Payments to most corporations are exempt, though payments to attorneys are a notable exception.
Before filing, collect each contractor's legal name, address, and taxpayer identification number, typically by having them complete Form W-9. Personal payments outside your trade or business are not reported on this form.
How to fill out Form 1099-NEC
The form is short, but accuracy matters because the IRS matches it against the recipient's tax return.
- Payer section: enter your business name, address, phone number, and taxpayer identification number.
- Recipient section: enter the contractor's TIN, legal name, and address exactly as provided on their Form W-9.
- Box 1: enter the total nonemployee compensation paid during the year.
- Box 2: check this box if you made direct sales of consumer products to the recipient for resale, when applicable.
- Box 4: enter any federal income tax withheld, such as backup withholding.
- Boxes 5 through 7: complete state tax withheld, state ID number, and state income if your state requires it.
Where to send it and deadlines
Form 1099-NEC is generally due to both the IRS and the recipient by January 31 following the tax year, whether you file on paper or electronically. Confirm the current year's dates in the IRS General Instructions for Certain Information Returns.
If you file on paper, Copy A must be the official red-ink scannable version and is transmitted with Form 1096; a printout of the downloadable PDF is not acceptable for IRS filing. Filers who submit at or above the IRS threshold for total information returns are required to e-file, and the IRS IRIS system lets most businesses e-file directly through the IRS website.
Frequently asked questions
No. The downloadable PDF is for information and recipient copies. Copy A filed with the IRS must be an official scannable form ordered from the IRS, or you must file electronically.
It is generally due to the IRS and to recipients by January 31 after the end of the tax year. Check the current IRS instructions for any adjustments when the date falls on a weekend or holiday.
The 1099-NEC reports payments for services performed by nonemployees. The 1099-MISC covers other payment types such as rents, royalties, prizes, and medical payments.
Usually not, because payments to most corporations are exempt. Payments to attorneys for services must be reported even if the law firm is incorporated.
Request it with Form W-9, and if the contractor does not provide one you may be required to apply backup withholding to their payments. The IRS instructions explain the procedure.
No. The form applies to payments made in the course of your trade or business, not to personal or household payments.
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