1099-NEC

Nonemployee Compensation

Official IRS 1099-NEC instructions

General Instructions

View form 1099-NEC

File Form 1099-NEC, Nonemployee Compensation, for each person to whom you have paid at least $600 during the year for:

• Services performed by someone who is not your employee (including parts and materials)
• Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish
• Payments to an attorney

You must also file Form 1099-NEC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.