Form 1099-NEC (Rev. April 2025), Nonemployee Compensation Instructions
This form contains 80 fields organized into 20 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account & 2nd TIN Notation | ||
| Account Number | Text |
Enter the account number associated with the recipient for the payer’s records, if applicable.
|
| 2nd TIN not. | Checkbox |
Check this box if the IRS notified you that the recipient provided an incorrect TIN and you are reporting this payment after receiving the second such notice.
|
| Calendar Year | ||
| Calendar year | Text |
Enter the calendar year for which this form is being filed.
|
| Direct Sales Checkbox | ||
| Payer made 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.
|
| Direct Sales Checkbox (Box 2) | ||
| 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.
|
| First State Reporting Row | ||
| State Tax Withheld | Number |
Enter the amount of state income tax withheld for this state reporting entry.
|
| State/Payer's State Number | Text |
Enter the payer’s state identification number for this state reporting entry.
|
| State Income | Number |
Enter the amount of income reportable to the state for this state reporting entry.
|
| First State Tax Info | ||
| State Tax Withheld | Number |
Enter the total amount of state income tax withheld from the recipient's payments for this state.
|
| State/Payer's State ID Number | Text |
Enter the payer's state identification number assigned by the state tax agency.
|
| State Income | Number |
Enter the amount of income paid to the recipient that is subject to state tax reporting for this state.
|
| First State Tax Information Row | ||
| State Tax Withheld (First State) | Number |
Enter the amount of state tax withheld for the first state.
|
| State/Payer's State Number (First State) | Text |
Enter the payer's state identification number for the first state.
|
| State Income (First State) | Number |
Enter the amount of income reported to the state for the first state.
|
| State Tax Withheld (State 1) | Number |
Enter the amount of state tax withheld for the first state.
|
| State/Payer's State Number (State 1) | Text |
Enter the payer's state identification number for the first state.
|
| State Income (State 1) | Number |
Enter the amount of income reported to the first state.
|
| Form Header (Calendar Year and Status) | ||
| Calendar year | Number |
Enter the calendar year for which this Form 1099-NEC is being filed.
|
| VOID | Checkbox |
Check this box if this form is void and should be treated as having no effect.
|
| CORRECTED | Checkbox |
Check this box if this form is being filed to correct information reported on a previously filed form.
|
| Form Status (Void/Corrected) | ||
| VOID | Checkbox |
Check this box if this Form 1099-NEC is void and should be treated as invalid (do not process it).
|
| CORRECTED | Checkbox |
Check this box if this Form 1099-NEC is a corrected version of a previously filed form.
|
| Form Status and Tax Year | ||
| Calendar Year | Text |
Enter the calendar tax year that this Form 1099-NEC applies to.
|
| VOID | Checkbox |
Check this box if this form is being voided (canceled) and should be disregarded.
|
| CORRECTED | Checkbox |
Check this box if this form is being filed to correct information from a previously filed form.
|
| Form Year and Correction Indicator | ||
| Calendar Year | Text |
Enter the tax year for which this Form 1099-NEC is being filed.
|
| CORRECTED | Checkbox |
Check this box if this form is being filed as a corrected version of a previously submitted form for the same year.
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| Nonemployee Compensation & Federal Withholding | ||
| Nonemployee compensation amount | Number |
Enter the total amount of nonemployee compensation paid to the recipient during the calendar year.
|
| Excess golden parachute payments amount | Number |
Enter the amount of any excess golden parachute payments made to the recipient.
|
| Federal income tax withheld | Number |
Enter the total federal income tax withheld from the recipient's payments.
|
| Nonemployee Compensation and Federal Withholding | ||
| Nonemployee compensation | Number |
Enter the total amount of nonemployee compensation paid to the recipient during the calendar year.
|
| Excess golden parachute payments | Number |
Enter the amount of any excess golden parachute payments made to the recipient during the calendar year.
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| Federal income tax withheld | Number |
Enter the total federal income tax withheld from payments to the recipient during the calendar year.
|
| Nonemployee Compensation and Withholding | ||
| Nonemployee compensation | Number |
Enter the total amount of nonemployee compensation paid to the recipient for the tax year.
|
| 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.
|
| Excess golden parachute payments | Number |
Enter the amount of any excess golden parachute payments paid to the recipient.
|
| Federal income tax withheld | Number |
Enter the total amount of federal income tax withheld from payments to the recipient.
|
| Payer Information | ||
| Payer Name and Address | Text |
Enter the payer’s full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
|
| Payer Name and Address | Text |
Enter the payer’s full name and mailing address, including street address, city, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
|
| Payer name and address | Text |
Enter the payer’s full name and mailing address (street, city, state/province, ZIP/foreign postal code, and country) and telephone number.
|
| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
|
| Payer Name and Address | Text |
Enter the payer’s full name, complete mailing address (street, city, state/province, ZIP/postal code, country if applicable), and telephone number.
|
| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
|
| Payment and Federal Withholding | ||
| Nonemployee compensation | Number |
Enter the total amount of nonemployee compensation paid to the recipient for the calendar year.
|
| Payer made direct sales totaling $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.
|
| Excess golden parachute payments | Number |
Enter the total amount of excess golden parachute payments paid to the recipient, if any.
|
| Federal income tax withheld | Number |
Enter the total amount of federal income tax withheld from the recipient’s payments.
|
| Recipient Information | ||
| Recipient's TIN | Text |
Enter the recipient’s taxpayer identification number (TIN).
|
| Recipient Name | Text |
Enter the recipient’s full legal name.
|
| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or unit number if applicable.
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| Recipient City, State/Province, Country, and ZIP/Postal Code | Text |
Enter the recipient’s city or town, state or province, country, and ZIP or foreign postal code.
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| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (SSN, ITIN, or EIN).
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| Recipient Name | Text |
Enter the recipient’s full legal name as it should appear on the form.
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| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or suite number if applicable.
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| Recipient City/State/ZIP | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
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| Recipient Account Number | Text |
Enter the recipient’s account number, if one is used to identify the recipient for your records.
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| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (TIN), such as an SSN, ITIN, or EIN.
|
| Recipient Name | Text |
Enter the full legal name of the recipient.
|
| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or unit number if applicable.
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| Recipient City/State/ZIP/Country | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
|
| Account Number | Text |
Enter the account number associated with the recipient, if required for this form.
|
| Recipient's TIN | Text |
Enter the recipient’s taxpayer identification number (TIN) as it should appear on the form.
|
| Recipient Name | Text |
Enter the recipient’s full legal name.
|
| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or suite number if applicable.
|
| Recipient City, State, ZIP | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
|
| Account Number | Text |
Enter the account number associated with the recipient as referenced in the form instructions, if applicable.
|
| Second State Reporting Row | ||
| Second state tax withheld | Number |
Enter the amount of state income tax withheld for the second state reporting entry.
|
| Second state/payer state number | Text |
Enter the payer’s state identification number for the second state reporting entry.
|
| Second state income | Number |
Enter the amount of income allocated to the second state reporting entry.
|
| Second State Tax Info | ||
| Second State Tax Withheld | Number |
Enter the amount of state tax withheld for the second state.
|
| Second State/Payer State Number | Text |
Enter the payer’s state identification number for the second state.
|
| Second State Income | Number |
Enter the amount of income attributable to the second state.
|
| Second State Tax Information Row | ||
| State tax withheld (2nd state) | Number |
Enter the amount of state income tax withheld for the second state.
|
| State/Payer's state number (2nd state) | Text |
Enter the payer’s state identification number for the second state.
|
| State income (2nd state) | Number |
Enter the amount of state income reported for the second state.
|
| Second state tax withheld | Number |
Enter the amount of state income tax withheld for the second state listed.
|
| Second state / payer's state number | Text |
Enter the payer’s state identification number for the second state listed.
|
| Second state income | Number |
Enter the amount of state income for the second state listed.
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