OMB control number
Nonemployee Compensation
OMB 1545-0116 ยท TREAS/IRS.
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 2027-04-30 and is listed under ICR 202408-1545-005.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Justification of No Material Nonsubstantive Change.docx | Justification for No Material/Nonsubstantive Change |
| Supporting Statement-1545-0116.docx | Supporting Statement A |
 Form 1099-NEC - Nonemployee Compensation |
Instruction |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202408-1545-005 | No material or nonsubstantive change to a currently approved collection | 2024-09-25 | ||
| 202311-1545-013 | Revision of a currently approved collection | 2024-01-31 | Approved without change | |
| 201907-1545-019 | Reinstatement with change of a previously approved collection | 2020-08-03 | Approved with change | |
| 198108-1545-102 | Revision of a currently approved collection | 1981-08-18 | Approved without change | |
| 198104-1545-116 | Revision of a currently approved collection | 1981-04-01 | Approved without change |