Fill Out Form 1099-NEC Online for 2026

What is Form 1099-NEC?

Form 1099-NEC, Nonemployee Compensation, is the IRS form a business uses to report money it paid to people who aren't employees — freelancers, independent contractors and other vendors. If you paid a contractor $600 or more during the year, you generally need to file one.

The contractor uses the copy you send them to report that income on their tax return. The version here is the current Rev. January 2024 form.

What is the 1099-NEC used for?

It tells the IRS — and your contractor — exactly what you paid them. It's how the income side of the freelance economy gets reported. The 1099-NEC pairs directly with the W-9 you collected from the contractor: their W-9 gives you the name and TIN you put on the 1099.

Who needs to file a 1099-NEC?

Any business or person who paid an independent contractor $600 or more for services during the year. That includes sole proprietors, LLCs, agencies and nonprofits.

• You paid a freelancer, consultant or contractor $600+ for services.
• You withheld any federal income tax under backup withholding (any amount).
• The payment was made in the course of your trade or business — not personal payments.

What you'll need to fill it out

• Your business name, address and TIN (the payer).
• The contractor's name, address and TIN — from the W-9 they gave you.
• The total amount you paid them during the year (Box 1).
• Any federal or state tax withheld, if applicable.

How to fill out Form 1099-NEC

1. Open the form in the editor — the current 1099-NEC loads ready to type into.
2. Enter the payer info — your business name, address and TIN.
3. Enter the recipient info — your contractor's name, address and TIN from their W-9.
4. Box 1: nonemployee compensation — the total you paid them this year.
5. Box 4 and state boxes — only if you withheld federal or state tax.
6. Download the copies — recipient (Copy B), state (Copy 2), and your records (Copy C).

Which copy goes where?

• Copy A — goes to the IRS. This is the red-ink scannable version; most filers now e-file it instead of mailing.
• Copy B — goes to the recipient (your contractor).
• Copy 2 — for the recipient's state tax return, if needed.
• Copy C — you keep this for your records.

When is the 1099-NEC due?

The 1099-NEC has an early deadline: you must give Copy B to the recipient and file Copy A with the IRS by January 31 following the tax year. There's no automatic extension, so it pays to prepare them early.

1099-NEC vs 1099-MISC — what's the difference?

Use the 1099-NEC to report payments for services to nonemployees — the most common case. Use the 1099-MISC for other kinds of income like rents, royalties, prizes and awards. Before 2020, contractor pay went on the 1099-MISC; now it has its own form, the 1099-NEC.

How to file with the IRS

Send Copy B to your contractor by January 31, then file Copy A with the IRS — by e-file, or by mail along with a Form 1096 transmittal summary. If you're filing 10 or more information returns, the IRS requires e-filing.