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About Form 1099-NEC, Nonemployee Compensation | Internal Revenue Service

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

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About Form 1099-NEC, Nonemployee Compensation | Internal Revenue Service

Summary: Form 1099-NEC (Rev. April 2025) is used to report nonemployee compensation paid to independent contractors and other non-employees.

Form 1099-NEC is the official IRS document used to report nonemployee compensation. This revision (April 2025) includes fields for nonemployee compensation, direct sales of consumer products, excess golden parachute payments, and federal/state income tax withholding. The document provides specific instructions for recipients, including how to report income if they believe they are misclassified as independent contractors rather than employees. Note: Copy A downloaded from the IRS website is for informational purposes only and is not scannable; filers must use official scannable forms or e-file.

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1. Important Notice: Copy A Informational Use Only 2. Filing Requirements and E-file Options 3. Form 1099-NEC (Rev. April 2025) Layout 4. Recipient Instructions 5. Box-by-Box Explanation 6. Reporting Misclassification (Form 8919) 7. State Income Tax Withholding Reporting
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