1099-NEC Nonemployee Compensation

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7171

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
Form

1099-NEC

(Rev. January 2024)

Nonemployee
Compensation

For calendar year
PAYER’S TIN

Copy A

1 Nonemployee compensation

RECIPIENT’S TIN

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
$

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

$

5 State tax withheld

2nd TIN not.

Account number (see instructions)

Form 1099-NEC (Rev. 1-2024)

Cat. No. 72590N

$
$

www.irs.gov/Form1099NEC

File with Form 1096.

For Privacy Act and
Paperwork Reduction Act
Notice, see the current
General Instructions for
Certain Information
Returns.

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

For Internal Revenue
Service Center

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
Form

1099-NEC

(Rev. January 2024)

Nonemployee
Compensation

For calendar year
PAYER’S TIN

1 Nonemployee compensation

RECIPIENT’S TIN

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
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 (Rev. 1-2024)

$
$

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
Form

1099-NEC

(Rev. January 2024)

Nonemployee
Compensation

For calendar year
PAYER’S TIN

RECIPIENT’S TIN

Copy B

1 Nonemployee compensation

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
$

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

Form 1099-NEC (Rev. 1-2024)

6 State/Payer’s state no.

$
$

Account number (see instructions)

(keep for your records)

www.irs.gov/Form1099NEC

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 the amount shown in box 1 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 box 1 is not selfemployment (SE) income (for example, it is income from a sporadic activity
or a hobby), report the amount shown in box 1 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 Program. 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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE

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
Form

1099-NEC

(Rev. January 2024)

Nonemployee
Compensation

For calendar year
PAYER’S TIN

1 Nonemployee compensation

RECIPIENT’S TIN

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
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 (Rev. 1-2024)

$
$

www.irs.gov/Form1099NEC

6 State/Payer’s state no.

7 State income

$
$

Department of the Treasury - Internal Revenue Service