Form 1099-NEC, Nonemployee Compensation Instructions
This form contains 76 fields organized into 15 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with the payment, if applicable. Refer to the form instructions for more details.
|
| topmostSubform[0].Copy2[0].RightColumn[0].f2_11[0 | Text |
Enter any additional information as required by the form instructions.
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| topmostSubform[0].Copy2[0].RightColumn[0].f2_12[0 | Text |
Enter any additional information as required by the form instructions.
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| topmostSubform[0].Copy2[0].RightColumn[0].f2_14[0 | Text |
Enter any additional information as required by the form instructions.
|
| Compensation Details | ||
| 1 Nonemployee compensation | Text |
Enter the total amount of nonemployee compensation paid to the recipient during the tax year.
|
| 1 Nonemployee compensation | Text |
Enter the total amount of nonemployee compensation paid to the recipient.
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| Compensation Information | ||
| 1 Nonemployee compensation | Text |
Enter the total nonemployee compensation paid to the recipient.
|
| topmostSubform[0].CopyA[0].RightColumn[0].c1_3[0]_1 | CheckBox |
Check this box if the nonemployee compensation is subject to backup withholding.
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| 4 Federal income tax withheld | Text |
Enter the amount of federal income tax withheld from the nonemployee compensation.
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| 1 Nonemployee compensation | Text |
Enter the total amount of nonemployee compensation paid to the recipient.
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| 4 Federal income tax withheld | Text |
Enter the total amount of federal income tax withheld from the nonemployee compensation.
|
| Form Information | ||
| For calendar year | Text |
Enter the calendar year for which this form is being filed. This should be a four-digit year, such as 2023.
|
| topmostSubform[0].CopyA[0].PgHeader[0].c1_1[0]_1 | CheckBox |
Check this box if the form is being corrected.
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| topmostSubform[0].CopyA[0].PgHeader[0].c1_1[1]_2 | CheckBox |
Check this box if the form is being corrected.
|
| For calendar year | Text |
Enter the calendar year for which the form is being filled out. This should be a 4-digit year.
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| topmostSubform[0].Copy2[0].CopyCHeader[0].c2_1[1]_2 | CheckBox |
Check this box if the form is a corrected version of a previously filed form.
|
| topmostSubform[0].Copy2[0].RightColumn[0].c2_3[0]_1 | CheckBox |
Check this box if the form is a corrected version of a previously filed form.
|
| General | ||
| 7 State income | Text |
Enter the amount of state income that has been reported for nonemployee compensation.
|
| General Information | ||
| For calendar year | Text |
Enter the calendar year for which the nonemployee compensation is being reported. This should be a 4-digit year.
|
| topmostSubform[0].Copy1[0].Copy1Header[0].c2_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific details on when to check this box.
|
| topmostSubform[0].Copy1[0].Copy1Header[0].c2_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific details on when to check this box.
|
| For calendar year | Text |
Enter the calendar year for which the nonemployee compensation is being reported. This should be a four-digit year.
|
| Miscellaneous | ||
| topmostSubform[0].CopyA[0].RightColumn[0].f1_12[0 | Text |
This field appears to be a duplicate or continuation of another field. Please refer to the form instructions for specific details.
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| topmostSubform[0].CopyA[0].RightColumn[0].f1_14[0 | Text |
This field appears to be a duplicate or continuation of another field. Please refer to the form instructions for specific details.
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| topmostSubform[0].CopyA[0].RightColumn[0].f1_16[0 | Text |
This field appears to be a duplicate or continuation of another field. Please refer to the form instructions for specific details.
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| topmostSubform[0].Copy1[0].RightColumn[0].c2_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the form's instructions for specific conditions under which this box should be checked.
|
| topmostSubform[0].Copy1[0].RightColumn[0].f2_12[0 | Text |
Enter any additional information as required by the form's instructions.
|
| topmostSubform[0].Copy1[0].RightColumn[0].f2_14[0 | Text |
Enter any additional information as required by the form's instructions.
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| topmostSubform[0].Copy1[0].RightColumn[0].f2_16[0 | Text |
Enter any additional information as required by the form's instructions.
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| topmostSubform[0].CopyB[0].CopyBHeader[0].c2_1[0]_2 | CheckBox |
Check this box if applicable. Refer to the form's instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].CopyB[0].RightColumn[0].c2_3[0]_1 | CheckBox |
Check this box if applicable.
|
| topmostSubform[0].CopyB[0].RightColumn[0].f2_12[0 | Text |
Enter any additional information as required.
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| topmostSubform[0].CopyB[0].RightColumn[0].f2_14[0 | Text |
Enter any additional information as required.
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| topmostSubform[0].Copy2[0].CopyCHeader[0].c2_1[0]_1 | CheckBox |
Check this box if applicable.
|
| Payer Information | ||
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| topmostSubform[0].CopyA[0].LeftColumn[0].f1_3[0 | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| PAYER'S TIN | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| Account number (see instructions) | Text |
Enter the account number as instructed in the form's instructions. This is typically used for the payer's internal tracking purposes.
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| topmostSubform[0].CopyB[0].LeftColumn[0].f2_3[0 | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number of the payer.
|
| PAYER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer. This can be a Social Security Number (SSN) or Employer Identification Number (EIN).
|
| Recipient Information | ||
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| topmostSubform[0].CopyA[0].LeftColumn[0].f1_7[0 | Text |
Enter the recipient's city or town, state or province, and ZIP or foreign postal code.
|
| Account number (see instructions) | Text |
Enter the account number if applicable, as per the instructions provided.
|
| topmostSubform[0].CopyA[0].LeftColumn[0].c1_2[0]_1 | CheckBox |
Check this box if the recipient's account number is applicable.
|
| RECIPIENT'S TIN | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| RECIPIENT'S TIN | Text |
Enter the payer's TIN (Taxpayer Identification Number). This should be a 9-digit number in one of the following formats: XXX-XX-XXXX (if SSN/ITIN/ATIN) or XX-XXXXXXX (if EIN).
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient of the nonemployee compensation.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city, state or province, country, and ZIP or foreign postal code of the recipient.
|
| Account number (see instructions) | Text |
Enter the account number if applicable, as per the instructions provided.
|
| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient. This can be a Social Security Number (SSN) or Employer Identification Number (EIN).
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| topmostSubform[0].Copy2[0].LeftColumn[0].f2_7[0 | Text |
Enter the city or town, state or province, and ZIP or foreign postal code of the recipient.
|
| State Income | ||
| 7 State income | Text |
Enter the total amount of state income reported for the recipient.
|
| State Information | ||
| 6 State/Payer's state no | Text |
Enter the state and payer's state number, if applicable.
|
| State Tax Information | ||
| 5 State tax withheld | Text |
Enter the amount of state tax withheld from the nonemployee compensation.
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| 5 State tax withheld | Text |
Enter the amount of state tax withheld from the nonemployee compensation.
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| 7 State income | Text |
Enter the state income amount related to the nonemployee compensation.
|
| Tax Information | ||
| 4 Federal income tax withheld | Text |
Enter the amount of federal income tax withheld from the nonemployee compensation.
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| 5 State tax withheld | Text |
Enter the amount of state tax withheld from the nonemployee compensation.
|
| 6 State/Payer's state no | Text |
Enter the state or payer's state number.
|
| 7 State income | Text |
Enter the amount of state income.
|
| 7 State income | Text |
Enter the amount of state income.
|
| Tax Withheld | ||
| 4 Federal income tax withheld | Text |
Enter the total amount of federal income tax withheld from the nonemployee compensation.
|
| 5 State tax withheld | Text |
Enter the total amount of state tax withheld from the nonemployee compensation.
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| 5 State tax withheld | Text |
Enter the total amount of state tax withheld from the nonemployee compensation.
|
| Verification Required | ||
| topmostSubform[0].Copy2[0].RightColumn[0].f2_16[0 | Text |
This field appears to be a duplicate or incorrectly named. Please verify the form for the correct field name and purpose.
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