Internal Revenue Service ยท United States
Form 1099-NEC: Nonemployee Compensation
Reports qualifying nonemployee payments. IRS threshold: $2,000 for payments made in 2026; $600 for earlier years.
The downloadable PDF is the IRS information copy. The official scannable filing copy (Copy A) must be obtained from the IRS or filed electronically.
What Form 1099-NEC is for
Form 1099-NEC reports nonemployee compensation: what a business paid to someone who is not an employee. The payer files it and gives a copy to the person paid. The IRS says the December 2026 revision is first used to report calendar-year 2026 payments, with IRS filing beginning in January 2027. The 2026 form adds separate fields for cash tips, tipped occupation codes, and overtime compensation where applicable.
Who uses it
- A business that paid a contractor or freelancer
- Anyone issuing information returns for a calendar year
- A recipient checking the figures reported about them
What the form asks you for
- Payer name, address and taxpayer identification number
- Recipient name, address and taxpayer identification number
- The nonemployee compensation amount and, where applicable, cash tips, tipped occupation codes, and overtime compensation
- Any federal and state tax withheld
Source: IRS reporting thresholds by payment year.
Fill Form 1099-NEC online
Open the official PDF in ScanMyDocz, complete its form fields in your browser, add a signature or a date if the form needs one, and download the finished copy. What you type stays in your browser.
Questions about Form 1099-NEC
Is this the current version of Form 1099-NEC?
This page describes the 2026 version, checked against the IRS on 2026-10-01. Tax forms change, so confirm the latest version with the IRS before you rely on it.
Can I fill Form 1099-NEC in ScanMyDocz?
Yes. Choose Fill online to complete its fields in your browser, then download the finished PDF. What you type stays in your browser.
Does ScanMyDocz give tax advice?
No. ScanMyDocz is a document editing and form-filling tool, not a tax advisor. Verify the completed form and current requirements with the relevant authority or a qualified professional.
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- 1040 U.S. Individual Income Tax Return
- 1099-MISC Miscellaneous Information
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