Fill 1099-NEC – Nonemployee Compensation
Latest revision: Rev. April 2025
Use this form to report nonemployee compensation (for example, payments to independent contractors and freelancers) and related withholding information.
Agency: IRS · Category: tax
For your safety and privacy, everything you enter stays on your device. Nothing is sent to any server.
Form 1099-NEC – Nonemployee Compensation (Rev. April 2025)
For your safety and privacy, everything you enter stays on your device. Nothing is sent to any server.
Who this page is for
This page helps businesses, organizations, and other payers fill the official IRS Form 1099-NEC online and download a completed PDF. It is intended for people who need a simple, browser-based way to prepare nonemployee compensation forms without creating an account or sending their data to a third-party server.
What is Form 1099-NEC?
Form 1099-NEC, Nonemployee Compensation, is an IRS information return used to report nonemployee compensation paid to certain service providers who are not employees. It generally covers payments such as fees, commissions, and awards for services performed in the course of a trade or business. The form helps the Internal Revenue Service match income reported by payers with the income reported by recipients on their own returns.
Use this form to report nonemployee compensation (for example, payments to independent contractors and freelancers) and related withholding information.
The form is filed by the payer with the IRS and a copy is sent to the recipient. It is not a tax return for the recipient to file, but it provides information they may need when reporting their business income on schedules and forms attached to their federal income tax return.
On this page you fill the official IRS Form 1099-NEC (Rev. April 2025) in a browser-friendly way and then download the completed PDF to file and deliver according to the official instructions and deadlines.
Example situations where Form 1099-NEC may be used
Payers use Form 1099-NEC in a variety of business contexts, for example:
- A business hires an independent contractor or freelancer to perform services and pays $600 or more during the year.
- A company engages a self-employed consultant, designer, or IT professional rather than bringing them on as an employee.
- A payer makes commission or fee payments to nonemployees, such as certain sales representatives or referral partners.
- An organization reports professional service payments that do not appear on a Form W-2 and meet the criteria for nonemployee compensation.
These examples are illustrative and based on general IRS reporting patterns. They do not replace the official instructions for Form 1099-NEC or guidance from a tax professional on how to classify specific workers or payments.
How to fill Form 1099-NEC
The on-page helper text next to each field walks you through the details. The summary below shows how the main lines and boxes on Form 1099-NEC map to the questions above, so you can quickly review each section before you download your filled 1099-NEC PDF. This structure can also help you follow along with the official IRS instructions while you complete the form.
Form header
Calendar year
Enter the four-digit calendar year for which you are reporting nonemployee compensation (for example, 2025).
VOID
Check this box if you need to void a form that was prepared in error.
CORRECTED
Check this box if you are issuing a corrected form.
Payer information
PAYER’S Name
Enter the payer’s legal name.
Street address
Street address (include suite/apt. if applicable).
City or town
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
State or province
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
ZIP or foreign postal code
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Country
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Telephone number
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
PAYER’S TIN
Enter payer’s TIN (usually EIN).
Recipient information
RECIPIENT’S TIN
Enter recipient’s SSN, ITIN, or EIN.
RECIPIENT’S name
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Street address
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
City/state/ZIP
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Account number
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Income and federal withholding
Box 1 – Nonemployee compensation
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 2 – Direct sales ≥ $5,000
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 3 – Excess golden parachute
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 4 – Federal income tax withheld
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
State reporting
Box 5 – State tax withheld (State 1)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 5 – State tax withheld (State 2)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 6 – State/Payer’s state no. (State 1)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 6 – State/Payer’s state no. (State 2)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 7 – State income (State 1)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
Box 7 – State income (State 2)
Follow the label wording on the official 1099-NEC and enter the information requested by the form instructions.
After reviewing your entries, download the filled PDF, confirm that the totals and TINs are correct, and file it with the IRS and the recipient in line with the official Form 1099-NEC instructions and deadlines.
Common mistakes on Form 1099-NEC
- Entering incorrect or incomplete taxpayer identification numbers (TINs) for the payer or recipient, which can cause IRS mismatches.
- Reporting nonemployee compensation in the wrong box or on the wrong form, such as using Form 1099-MISC instead of 1099-NEC when the IRS expects Box 1 on 1099-NEC.
- Forgetting to file with the IRS or to provide copies to recipients by the required due dates listed in the IRS instructions.
- Omitting state information or account numbers where they are needed for tracking and state-level reporting.
- Treating workers as nonemployees and issuing 1099-NEC forms in situations where they may be employees under IRS classification rules.
When Form 1099-NEC is usually not used
Several types of payments and situations usually involve different IRS forms instead of Form 1099-NEC:
- Employee wages: regular employee pay is generally reported on Form W-2 rather than on 1099-NEC.
- Certain rents, royalties, and other specific payments: these may be reported on Form 1099-MISC or other information returns instead of 1099-NEC.
- Payments to corporations and some tax-exempt organizations: many of these are not reported on Form 1099-NEC, subject to the exceptions described in the IRS instructions.
- Purely personal payments made by individuals that are not part of a trade or business activity generally do not require a 1099-NEC.
These are broad IRS distinctions. This information is not legal or tax advice, and the official instructions for Form 1099-NEC should be used to determine when the form applies in specific situations.
Where to find the official IRS instructions for Form 1099-NEC
The Internal Revenue Service publishes the official instructions for Form 1099-NEC on IRS.gov along with the latest version of the form. Those instructions describe who must file, which payments belong in each box, how to handle corrections, and the deadlines for filing with the IRS and furnishing copies to recipients. You can read them on the official IRS Form 1099-NEC page. This page is only a helper for filling the PDF and does not replace the IRS instructions or any advice you receive from a tax professional.
You can also search for "Form 1099-NEC instructions" on the IRS website to verify that you are looking at the most recent information directly from the source before or after you complete your form here.
Where to get a blank or replacement Form 1099-NEC
If you need a blank Form 1099-NEC, you can download the current blank IRS Form 1099-NEC PDF directly from the Internal Revenue Service or use this page to fill a fresh copy and download it. Many payroll providers and tax software platforms also offer electronic versions of Form 1099-NEC that integrate with their systems. If a form you previously filed contains an error, the IRS instructions explain how to prepare a corrected 1099-NEC and how to furnish a corrected copy to the recipient.
Keeping a secure record of filed 1099-NEC forms and any corrected versions can help with future reporting, audits, and year-over-year comparisons of nonemployee compensation.
Glossary of key terms on Form 1099-NEC
- Nonemployee compensation
- Nonemployee compensation generally refers to payments made to individuals or entities who are not employees for services performed in the course of a trade or business. On Form 1099-NEC, these amounts are typically reported in Box 1. The IRS instructions explain which types of payments are included and which are excluded from this category.
- Payer
- The payer is the business, organization, or person engaged in a trade or business that makes reportable payments to a recipient. On Form 1099-NEC, the payer's name, address, and taxpayer identification number appear in the upper portion of the form. The payer is responsible for filing the form with the IRS and delivering copies to recipients when required.
- Recipient
- The recipient is the individual or entity that receives the nonemployee compensation reported on Form 1099-NEC. Their name, address, and taxpayer identification number are shown in the recipient section of the form. Recipients typically use the information from Form 1099-NEC to help report business income on their own tax returns.
- TIN (Taxpayer Identification Number)
- A taxpayer identification number (TIN) is a number used by the IRS to identify taxpayers, such as a Social Security Number or Employer Identification Number. Both the payer and recipient TINs are important on Form 1099-NEC so the IRS can match filings to the correct accounts. Incorrect or missing TINs can lead to notices or backup withholding requirements.
Security best practices when sharing a completed 1099-NEC
Because Form 1099-NEC contains sensitive information, payers often consider security when filing and delivering copies. The form includes names, addresses, and taxpayer identification numbers, so it should be handled with care similar to other confidential tax documents.
- Using secure e-filing methods or approved transmission channels when submitting forms to the IRS.
- Avoiding plain-text email for documents that show full taxpayer identification numbers when more secure options, such as encrypted portals, are available.
- Confirming mailing addresses or secure portals before sending recipient copies, especially when recipients have moved or changed contact details.
- Keeping internal records and backups in systems designed to protect sensitive tax data and limiting access to those who need it for filing or compliance.
These are general security considerations. Always follow the filing and delivery instructions provided in the official IRS guidance for Form 1099-NEC and any security policies your organization has in place.
Common questions people also ask about Form 1099-NEC
- Do I need a Form 1099-NEC for every contractor? Whether you need to issue Form 1099-NEC depends on the total amount paid, the type of services, and the recipient's status. The IRS instructions provide detailed thresholds and exceptions that help you decide when a form is required.
- Can I e-file Form 1099-NEC? Many payers choose or are required to file Forms 1099-NEC electronically using IRS e-file systems or approved providers. The IRS instructions explain e-filing options and any applicable requirements based on how many information returns you file in a year.
- How long should I keep copies of filed 1099-NEC forms? The IRS and many advisors suggest keeping tax records, including Forms 1099-NEC, for several years in case of audits or questions. The exact retention period can depend on your recordkeeping policies and any local or industry-specific rules.
FAQ about Form 1099-NEC
What is Form 1099-NEC used for?
Form 1099-NEC is an IRS information return used to report nonemployee compensation paid to certain service providers who are not employees. It covers payments such as fees, commissions, and awards for services performed in the course of a trade or business. The Internal Revenue Service uses it to help ensure that income reported by payers and recipients matches correctly in its systems.
Who must file Form 1099-NEC?
Businesses generally file Form 1099-NEC if they pay $600 or more in nonemployee compensation to an individual or entity that is not an employee during the year. The IRS instructions describe the specific types of payments that belong on this form and list common exceptions. Whether a particular payment triggers a filing requirement depends on the facts and on IRS guidance for that type of transaction.
Do I send Form 1099-NEC to the IRS or only to the contractor?
In most cases, the payer submits Form 1099-NEC to the IRS and also provides a copy to the recipient. The official instructions explain where and when to file, plus whether electronic filing is required based on how many information returns you file. Recipients then use the information from Form 1099-NEC when preparing their own federal income tax returns.
What counts as nonemployee compensation on this form?
Nonemployee compensation often includes fees, commissions, and other payments for services performed by someone who is not treated as an employee. The IRS instructions for Form 1099-NEC explain what belongs in Box 1, which payments are reported on other forms, and which payments may not be reported at all. The classification is based on the nature of the services, the relationship between the parties, and whether the payer is operating a trade or business.
How is Form 1099-NEC different from Form 1099-MISC?
The IRS moved most nonemployee compensation reporting from Form 1099-MISC to Form 1099-NEC, so Box 1 of 1099-NEC is now the main place to report these payments. Form 1099-MISC is still used for certain other payments, such as some rents, royalties, and prizes. The instructions for both forms explain which payments go on which form so you can choose the correct one for each situation.
What if I pay a contractor through a payment platform?
Reporting can depend on how the payment is processed and who is considered the payer for IRS purposes. Some third-party settlement organizations and payment platforms have their own information return obligations under different rules. The IRS guidance and the platform's documentation help explain when they handle reporting and when a separate Form 1099-NEC from the business may still be required.
Does this site store the information I enter?
No. The 1099-NEC helper on this page runs in your browser, and your entries stay on your device while you complete the form. We do not store your data on our servers or keep a database of your responses. The goal is to let you fill the official IRS PDF quickly while keeping payer and recipient information more private.
How do I know if this is the latest revision?
The revision date, such as "Rev. April 2025," appears near the top of the IRS Form 1099-NEC. This page is designed to use the current revision and to update the underlying blank PDF when the IRS releases a new version. If you want to confirm, you can compare the revision label on your downloaded form to the one posted on IRS.gov for Form 1099-NEC.
What happens if I make a mistake on a filed 1099-NEC?
If you find an error after filing, the IRS instructions explain how to prepare a corrected Form 1099-NEC and how to furnish a corrected copy to the recipient. The process you follow depends on whether you are correcting amounts, TINs, names, or other details. Following those steps helps keep the IRS and recipient records aligned with the corrected information.
Do contractors file Form 1099-NEC themselves?
Usually, the payer prepares and files Form 1099-NEC with the IRS and sends a copy to the contractor. Contractors then use the amounts reported on the form, along with their own business records, when preparing their tax returns. They do not typically file the 1099-NEC form itself with the IRS, but the information it contains feeds into their overall income reporting.
Does using this online helper change my IRS obligations?
No. This page simply helps you fill the official IRS Form 1099-NEC PDF in your browser and download it. Your responsibilities to determine whether you must file, to meet IRS deadlines, and to provide copies to recipients are determined by IRS rules and the form instructions. You should continue to rely on those sources and any professional advice you receive when handling your filing obligations.
Important disclaimer
This site is not affiliated with the IRS or any government agency. It provides a private tool that helps you fill the official IRS PDF in your browser. The information on this page is general and does not replace the official IRS instructions or professional advice. Always review your completed form and follow the IRS filing requirements and deadlines, as well as any guidance you receive from a tax or legal professional.