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Information about Form 1099-NEC, Nonemployee Compensation, including recent updates, related forms, and instructions on how to file.

Use Form 1099-NEC to report 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.

You may have to file Form 1099-NEC, Nonemployee Compensation, to report payments you make to independent contractors.

Review the definition of an independent contractor and related tax obligations.

Frequently asked questions for third party filers of Form 1099-K.

Information about Form 1099-MISC, Miscellaneous Information, including recent updates, related forms and instructions on how to file. Form 1099-MISC is used to report rents, royalties, prizes and awards, and other fixed determinable income.

Find Form W-9, Form 1099 and instructions on filing electronically for independent contractors.

Use Form 1099-K with your other records to help figure and report your correct income on your tax return. Find out what to do if the form is incorrect or if you shouldn’t have received it.

IRS Tax Tip 2023-25, February 28, 2023 — It’s important for taxpayers to have all their documents and information so they can file an accurate and complete tax return. This may mean waiting to file until they receive all their documentation – and it can also mean following up on missing or incorrect documents.