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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
7171
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
OMB No. 1545-0116
2021
Form
PAYER’S TIN
1099-NEC
Copy A
1 Nonemployee compensation
RECIPIENT’S TIN
$
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
RECIPIENT’S name
3
4 Federal income tax withheld
$
City or town, state or province, country, and ZIP or foreign postal code
5 State tax withheld
Form 1099-NEC
Cat. No. 72590N
2nd TIN not.
$
$
www.irs.gov/Form1099NEC
For Internal Revenue
Service Center
File with Form 1096.
For Privacy Act and
Paperwork Reduction Act
Notice, see the 2021
General Instructions for
Certain Information
Returns.
Street address (including apt. no.)
Account number (see instructions)
Nonemployee
Compensation
6 State/Payer’s state no.
7 State income
$
$
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
or foreign postal code, and telephone no.
OMB No. 1545-0116
2021
Form
PAYER’S TIN
RECIPIENT’S TIN
Nonemployee
Compensation
1099-NEC
1 Nonemployee compensation
Copy 1
$
For State Tax
Department
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
RECIPIENT’S name
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
Account number (see instructions)
Form 1099-NEC
$
$
www.irs.gov/Form1099NEC
6 State/Payer’s state no.
7 State income
$
$
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
OMB No. 1545-0116
2021
Form
PAYER’S TIN
RECIPIENT’S TIN
1099-NEC
Copy B
1 Nonemployee compensation
$
For Recipient
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
RECIPIENT’S name
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
Account number (see instructions)
Form 1099-NEC
(keep for your records)
Nonemployee
Compensation
$
$
www.irs.gov/Form1099NEC
6 State/Payer’s state no.
This is important tax
information and is being
furnished to the IRS. If you are
required to file a return, a
negligence penalty or other
sanction may be imposed on
you if this income is taxable
and the IRS determines that it
has not been reported.
7 State income
$
$
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
You received this form instead of Form W-2 because the payer did not
consider you an employee and did not withhold income tax or social
security and Medicare tax.
If you believe you are an employee and cannot get the payer to correct
this form, report this amount on the line for “Wages, salaries, tips, etc.” of
Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 and
attach it to your return. For more information, see Pub. 1779, Independent
Contractor or Employee.
If you are not an employee but the amount in this box is not selfemployment (SE) income (for example, it is income from a sporadic activity
or a hobby), report this amount on the “Other income” line (on Schedule 1
(Form 1040)).
Recipient’s taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your TIN (social security number
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
Box 1. Shows nonemployee compensation. If the amount in this box is SE
income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on
Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the
recipient/partner completes Schedule SE (Form 1040).
Note: If you are receiving payments on which no income, social security,
and Medicare taxes are withheld, you should make estimated tax
payments. See Form 1040-ES (or Form 1040-ES (NR)). Individuals must
report these amounts as explained in these box 1 instructions.
Corporations, fiduciaries, and partnerships must report these amounts on
the appropriate line of their tax returns.
Box 2. If checked, consumer products totaling $5,000 or more were sold
to you for resale, on a buy-sell, a deposit-commission, or other basis.
Generally, report any income from your sale of these products on Schedule
C (Form 1040).
Box 3. Reserved for future use.
Box 4. Shows backup withholding. A payer must backup withhold on
certain payments if you did not give your TIN to the payer. See Form W-9,
Request for Taxpayer Identification Number and Certification, for
information on backup withholding. Include this amount on your income
tax return as tax withheld.
Boxes 5–7. State income tax withheld reporting boxes.
Future developments. For the latest information about developments
related to Form 1099-NEC and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form1099NEC.
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
online federal tax preparation, e-filing, and direct deposit or payment
options.
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
OMB No. 1545-0116
2021
Form
PAYER’S TIN
RECIPIENT’S TIN
Nonemployee
Compensation
1099-NEC
1 Nonemployee compensation
Copy 2
$
To be filed with
recipient’s state
income tax
return, when
required.
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
RECIPIENT’S name
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
Account number (see instructions)
Form 1099-NEC
$
$
www.irs.gov/Form1099NEC
6 State/Payer’s state no.
7 State income
$
$
Department of the Treasury - Internal Revenue Service
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
OMB No. 1545-0116
2021
Form
PAYER’S TIN
Nonemployee
Compensation
1099-NEC
1 Nonemployee compensation
RECIPIENT’S TIN
Copy C
$
2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale
RECIPIENT’S name
3
Street address (including apt. no.)
4 Federal income tax withheld
City or town, state or province, country, and ZIP or foreign postal code
Form 1099-NEC
2nd TIN not.
For Privacy Act and
Paperwork Reduction
Act Notice, see the 2021
General Instructions for
Certain Information
Returns.
$
5 State tax withheld
Account number (see instructions)
For Payer
$
$
www.irs.gov/Form1099NEC
6 State/Payer’s state no.
7 State income
$
$
Department of the Treasury - Internal Revenue Service
Instructions for Payer
To complete Form 1099-NEC, use:
• The 2021 General Instructions for Certain Information
Returns, and
• The 2021 Instructions for Forms 1099-MISC and
1099-NEC.
To order these instructions and additional forms, go
to www.irs.gov/Form1099NEC.
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, or 5498 that you print from the IRS website.
Due dates. Furnish Copy B of this form to the recipient
by January 31, 2022. File Copy A of this form with the
IRS by January 31, 2022.
To file electronically, you must have software that
generates a file according to the specifications in Pub.
1220. The IRS does not provide a fill-in form option for
Copy A.
Need help? If you have questions about reporting on
Form 1099-NEC, call the information reporting customer
service site toll free at 866-455-7438 or 304-263-8700
(not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).