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1099-NEC

What is form 1099-NEC

Nonemployee Compensation

On Form 1099-NEC, a US business reports payments to contractors who are not employees. One copy goes to the contractor and another to the IRS.

Official form 1099-NEC on the IRS website

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  • 1099-NEC reports payments for contractors' work, while 1099-MISC covers other payments: rent, prizes, awards, royalties and more.

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