Form 1099-NEC, Nonemployee Compensation Instructions
This form contains 76 fields organized into 17 sections, giving it a Form Complexity Index of 60/100 (moderate). Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Number | ||
| Account Number | Text |
Enter the account number assigned by the payer to the recipient, if applicable.
|
| Calendar Year | ||
| Calendar Year | Text |
Enter the calendar year for which this Form 1099-NEC reports nonemployee compensation.
|
| Calendar Year | Text |
Enter the calendar year for which this Form 1099-NEC is being filed.
|
| Calendar Year | Text |
Enter the calendar year for which this Form 1099-NEC reports nonemployee compensation.
|
| Corrected Form Status | ||
| Corrected | Checkbox |
Check this box if this Form 1099-NEC corrects a previously filed form.
|
| Direct Sales for Resale | ||
| Direct sales of $5,000 or more for resale | Checkbox |
Check this box if the payer made direct sales of $5,000 or more in consumer products to the recipient for resale.
|
| Direct Sales Indicator | ||
| Direct sales of consumer products for resale | Checkbox |
Check this box if the payer made direct sales of consumer products totaling $5,000 or more to the recipient for resale.
|
| Direct sales of $5,000 or more for resale | Checkbox |
Check this box if the payer made direct sales totaling $5,000 or more of consumer products to the recipient for resale.
|
| Direct Sales of $5,000 or More | Checkbox |
Check this box if the payer made direct sales totaling $5,000 or more of consumer products to the recipient for resale.
|
| Federal Income Tax Withheld | ||
| Federal Income Tax Withheld | Number |
Enter the amount of federal income tax withheld from the nonemployee compensation reported on this form.
|
| Federal Income Tax Withheld | Number |
Enter the amount of federal income tax withheld from the recipient's nonemployee compensation.
|
| Federal Income Tax Withheld | Number |
Enter the total federal income tax withheld from the recipient’s nonemployee compensation.
|
| Federal Income Tax Withheld | Number |
Enter the amount of federal income tax withheld from the recipient’s nonemployee compensation.
|
| Filing Status | ||
| Void | Checkbox |
Check this box if this Form 1099-NEC should be treated as void.
|
| Corrected | Checkbox |
Check this box if this Form 1099-NEC corrects a previously filed form.
|
| First State Tax Information | ||
| State tax withheld | Number |
Enter the amount of state income tax withheld for the first state.
|
| State or payer's state number | Text |
Enter the payer's state identification number for the first state.
|
| State income | Number |
Enter the income reportable to the first state.
|
| State Tax Withheld | Number |
Enter the amount of state income tax withheld for the first state.
|
| State or Payer’s State Number | Text |
Enter the first state’s abbreviation and the payer’s state identification number.
|
| State Income | Number |
Enter the amount of income reportable to the first state.
|
| First state tax withheld | Number |
Enter the amount of state income tax withheld for the first state listed.
|
| First state and payer’s state number | Text |
Enter the first state's abbreviation and the payer’s state identification number.
|
| First state income | Number |
Enter the amount of income reported for the first state listed.
|
| First State Tax Withheld | Number |
Enter the amount of state income tax withheld for the first state.
|
| First State or Payer’s State Number | Text |
Enter the first state’s abbreviation and the payer’s state identification number.
|
| First State Income | Number |
Enter the amount of income attributable to the first state.
|
| Form Status | ||
| Void | Checkbox |
Check this box if this Form 1099-NEC is void.
|
| Corrected | Checkbox |
Check this box if this Form 1099-NEC corrects a previously filed form.
|
| VOID | Checkbox |
Check this box if this Form 1099-NEC is being voided.
|
| CORRECTED | Checkbox |
Check this box if this Form 1099-NEC corrects a previously filed form.
|
| Nonemployee Compensation | ||
| Nonemployee Compensation | Number |
Enter the total nonemployee compensation paid to the recipient during the calendar year.
|
| Nonemployee Compensation | Number |
Enter the total nonemployee compensation paid to the recipient during the calendar year.
|
| Nonemployee Compensation | Number |
Enter the total nonemployee compensation paid to the recipient during the calendar year.
|
| Nonemployee Compensation | Number |
Enter the total nonemployee compensation paid to the recipient during the calendar year.
|
| Payer Information | ||
| Payer Name and Contact Information | 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 taxpayer identification number.
|
| Payer Contact Information | Text |
Enter the payer’s name, full mailing address, and telephone number.
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| Payer’s TIN | Text |
Enter the payer’s taxpayer identification number.
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| Payer contact information | Text |
Enter the payer’s name, full mailing address, and telephone number.
|
| Payer’s TIN | Text |
Enter the payer’s taxpayer identification number.
|
| Payer Contact Information | Text |
Enter the payer’s name, full mailing address, and telephone number.
|
| Payer TIN | Text |
Enter the payer’s taxpayer identification number.
|
| Recipient Account Number | ||
| Recipient Account Number | Text |
Enter the account number assigned by the payer to identify the recipient.
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| Recipient Account Number | Text |
Enter the account number assigned to the recipient by the payer.
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| Recipient Account Number | Text |
Enter the account number assigned to the recipient by the payer, if applicable.
|
| Recipient Information | ||
| Recipient’s TIN | Text |
Enter the recipient’s taxpayer identification number.
|
| Recipient’s Name | Text |
Enter the recipient’s name.
|
| Recipient’s Street Address | Text |
Enter the recipient’s street address, including any apartment number.
|
| Recipient’s City and Postal Address | Text |
Enter the recipient’s city or town, state or province, country, and ZIP or foreign postal code.
|
| Recipient’s TIN | Text |
Enter the recipient’s taxpayer identification number.
|
| Recipient’s name | Text |
Enter the recipient’s name.
|
| Recipient’s street address | Text |
Enter the recipient’s street address, including an apartment number if applicable.
|
| Recipient’s city, region, country, and 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 recipient’s taxpayer identification number.
|
| Recipient’s Name | Text |
Enter the recipient’s full name.
|
| Recipient’s Street Address | Text |
Enter the recipient’s street address, including an apartment number if applicable.
|
| Recipient’s City, Region, Country, and Postal Code | Text |
Enter the recipient’s city or town, state or province, country, and ZIP or foreign postal code.
|
| Recipient Name and Address | ||
| Recipient Name | Text |
Enter the recipient's full name.
|
| Recipient Street Address | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| Recipient City, State, Country, and Postal Code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| Recipient Tax Identification | ||
| Recipient's TIN | Text |
Enter the recipient's taxpayer identification number.
|
| 2nd TIN not. | Checkbox |
Check this box if the payer has been notified twice within three calendar years that the recipient provided an incorrect taxpayer identification number.
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| Second State Tax Information | ||
| Second State Tax Withheld | Number |
Enter the state income tax withheld for the second state.
|
| Second State and Payer’s State Number | Text |
Enter the second state’s abbreviation and the payer’s state identification number.
|
| Second State Income | Number |
Enter the income reportable to the second state.
|
| Second state tax withheld | Number |
Enter the amount of state tax withheld for the second state.
|
| Second state and payer’s state number | Text |
Enter the second state's abbreviation and the payer’s state identification number.
|
| Second state income | Number |
Enter the amount of income reportable to the second state.
|
| Second state tax withheld | Number |
Enter the amount of state income tax withheld for the second state.
|
| Second state and payer’s state number | Text |
Enter the second state's abbreviation and the payer’s state identification number.
|
| Second state income | Number |
Enter the amount of income reportable to the second state.
|
| Second State Tax Withheld | Number |
Enter the amount of state tax withheld for the second state.
|
| Second State or Payer’s State Number | Text |
Enter the second state’s abbreviation and the payer’s state identification number, as applicable.
|
| Second State Income | Number |
Enter the amount of income attributable to the second state.
|
| Tax Year | ||
| Tax Year | Text |
Enter the calendar year for which this Form 1099-NEC reports nonemployee compensation.
|