Form 1099-NEC
Form 1099-NEC, Nonemployee Compensation, is a tax form specifically designed to report payments made to those who aren’t considered employees.
Understand Your Form 1099-NEC
Box 1: Nonemployee compensation
Reports total payments made to you.
Box 4: Federal income tax withheld
This box is for federal income tax withholding. If the payer collected any backup withholding from you, you’ll find that amount here.
Box 5–7: State information
If any state income tax was withheld, you’ll see that amount in box 5. Box 6 is for the state identification number, and box 7 records the amount of state income.
Related Information
Understanding the 1099-NEC Form: A Complete Guide
Learn more about Form 1099-NEC (Nonemployee Compensation) and get quick answers to common FAQs about who receives it, what it reports, and how to file it correctly.
Comprehensive Guide to Filing Taxes as a Gig Worker
Learn how to file taxes as a gig worker, how to determine your tax status, and the valuable tax deductions available to gig workers.
Form 1099-NEC vs. Form 1099-K: What’s the Difference?
Learn the difference between Form 1099-NEC and Form 1099-K. Find out why both forms are important to self-employed business owners.
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