Recommended by IRS
E-file forms 1099 with IRISYou can e-file any Form 1099 for free with the Information Returns Intake System (IRIS). Manage payer information, request extensions and file corrected forms. Individual and bulk filing.
Found 2 Matching Items; Displaying 1 - 2.
Form 1099-NEC, Nonemployee Compensation (Info Copy Only)
Use Form 1099-NEC to report nonemployee compensation.
Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Information and Nonemployee Compensation
Report on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation, only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Other organizations subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers' cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. See the specific instructions for each form, within these combined instructions, for the types of payments that are to be reported.