Nonemployee Compensation (Form 1099-NEC)

Nonemployee Compensation

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0116 can be found here:

Documents and Forms

Document Name Document Type
i1099msc.pdf www.irs.gov/forms-pubs/about-form-1099-nec Instruction
1099-NEC Nonemployee Compensation f1099nec.pdf www.irs.gov/forms-pubs/about-form-1099-nec Form

Information Collection (IC) Details

IC Title:	Nonemployee Compensation (Form 1099-NEC)	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation:

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Instruction			i1099msc.pdf	https://www.irs.gov/forms-pubs/about-form-1099-nec	Yes	No	Printable Only
Form	1099-NEC	Nonemployee Compensation	f1099nec.pdf	https://www.irs.gov/forms-pubs/about-form-1099-nec	Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.046 - CADE Business Master File (BMF)	FR Citation: 83 FR 42980

Number of Respondents: 70,802,480	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Farms, Not-for-profit institutions, Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 68 %

	Approved	Program Change Due to New Statute	Change Due to Potential Violation of the PRA
Annual Number of Responses for this IC	70,802,480	63,188,480	7,614,000
Annual IC Time Burden (Hours)	5,900,206	3,970,206	1,930,000
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.