Nonemployee Compensation

OMB 1545-0116

OMB 1545-0116

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.

The latest form for Nonemployee Compensation expires 2024-01-31 and can be found here.

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