Federal Forms
IRS 1099-NEC -- Nonemployee Compensation
Fill out the IRS 1099-NEC form online free. Report payments of $600 or more to nonemployees -- contractors, freelancers, and service providers. No account, no uploads -- everything stays in your browser.
When to file Form 1099-NEC
File a 1099-NEC for each nonemployee you paid $600 or more during the calendar year for services performed in the course of your trade or business. This includes independent contractors, freelancers, sole proprietors, and attorneys. The 1099-NEC must be furnished to the recipient by January 31 and filed with the IRS by the same date.
To complete the 1099-NEC accurately, you need the payee's TIN from their W-9. Request a W-9 before issuing any payments so you have the information ready at year end.
Key fields
- ✓ Payer name and address
- ✓ Payer TIN
- ✓ Recipient name and address
- ✓ Recipient TIN
- ✓ Nonemployee compensation amount
- ✓ Federal tax withheld (if any)