# Form 1099-NEC URL: https://pdf.net/pdf-forms/tax-forms/form-1099-nec Category: Tax Forms Attributes: Monthly top‑searched, Official IRS form, Trusted by accountants, Filled annually Form 1099-NEC is used to report payments of $600 or more to nonemployees who have performed services for you. Complete our editable Form 1099-NEC online and download it to your device. All you have to do is open it in our editor, and enter the required information as instructed. ## Versions - 2026 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/6c186ee35d9b4f7beeea11c77a605038ab0a151c.pdf) - 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/c65b71bea4f3615497f4d293ea160f105be48ab2.pdf) ## How to Fill Out Form 1099-NEC? Step 1: Open Form 1099-NEC in our PDF editor. Step 2: Enter the payer’s information in the tax form. Step 3: Add details about the nonemployee compensation and taxes withheld, according to the Form 1099-NEC instructions. Step 4: Review the document and verify accuracy. Step 5: File Copy A with the IRS, along with Form 1096 (if paper filling), which is used to summarize and transmit information returns. Step 6: Submit Copy B to the nonemployee whose payments you are reporting. ## Facts ### What Is Form 1099-NEC? Form 1099-NEC is an information return sent to the IRS to report payments made to nonemployees that are equal to or higher than $600. These nonemployees are individuals who have performed a service for the payer, for instance, freelancers, contractors, and attorneys. ### Who Is Required to File Form 1099-NEC? Businesses and other payers engaged in trade or business that hired nonemployees to perform services for them, if these individuals received at least $600 in payment, are required to file Form 1099-NEC. ### When Is Form 1099-NEC Due? Form 1099-NEC is due by 31st January for each year when payments were made to nonemployees. This deadline applies to both electronic and paper filings; however, it can be extended by a few days if it falls on a weekend or a national holiday. ### What Are the Penalties For Not Filing Form 1099-NEC? Not filing Form 1099-NEC by the deadline may result in the following penalties: - $60 per return if you file it up to 30 days after the deadline - $130 per return if you submit it more than 30 days after the deadline, but before 1st August - $340 per return if you send it to the IRS after 1st August, or never submit it at all If it’s established that you haven’t filed Form 1099-NEC due to intentional disregard, you may face a penalty of at least $680. ### Where Do I File Form 1099-NEC? You should file Form 1099-NEC with the IRS, either electronically or by mail. If you opt for the latter, you’ll find the designated addresses on the official IRS website. Furthermore, you should furnish a copy to nonemployees whose payments you are reporting, in case they need the document for their own financial records. ### What if My Form 1099-NEC Is Missing Information? If you are the recipient and your Form 1099-NEC is missing information, you should contact the payer and request a corrected form for your records and taxing purposes. If they are uncooperative, you may ask the IRS for help. However, if you’re the payer and you filed a form with missing information, you may need to submit an amended return instead. Do so by checking the “CORRECTED” box at the top of a new form, which you should complete properly. To avoid these issues, cross-check your document with a Form 1099-NEC example and make sure everything is in place. ## Related forms - [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form) - [1099-MISC Form](https://pdf.net/pdf-forms/tax-forms/1099-misc-form) - [Form W-9](https://pdf.net/pdf-forms/tax-forms/form-w-9) - [Schedule C (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-c-form-1040) - [Schedule SE (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-se-form-1040)