Nonemployee Compensation

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1099-NEC Nonemployee Compensation	Form	Modified	Available
Supporting Statement-1545-0116-MS.docx	Supporting Statement A	Uploaded 2024-01-16	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
128594	Form 1099-NEC - Nonemployee Compensation	Form	Modified	Nonemployee Compensation
128594	Form 1099-NEC - Nonemployee Compensation	Instruction	Modified

ICR Details

OMB Control No: 1545-0116	ICR Reference No: 202311-1545-013
Status: Historical Active	Previous ICR Reference No: 201907-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Nonemployee Compensation
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/11/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/31/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2024
Responses	101,154,000	0	70,802,480
Time Burden (Hours)	22,253,880	0	5,900,206
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1099-NEC is used to report payments made in the course of a trade or business for services performed by someone who is not an employee, and for withholding of federal income tax under the backup withholding rules.

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Authorizing Statute(s): PL: Pub.L. 114 - 113 201 Name of Law: PATH Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 65773	09/25/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 6180	01/31/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Form 1099-NEC - Nonemployee Compensation	1099-NEC	Nonemployee Compensation

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	101,154,000	70,802,480	0	0	30,351,520	0
Annual Time Burden (Hours)	22,253,880	5,900,206	0	0	16,353,674	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes are being made to the form and instructions to update the tax year field to be a 4-digit field per industry request and to reduce the number of pages for the filer copies. This will have a nominal effect on burden time per response. Updates to the estimated number of annual responses for Form 1099-NEC will increase the overall burden estimate by 16,353,674 hours to Agency Estimate.

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Annual Cost to Federal Government: $40,269

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/31/2024

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