Internal Revenue Service · Federal form
Fill out Form 1099-NEC
Nonemployee Compensation Rev. December 2026
IRS says: “Use Form 1099-NEC to report nonemployee compensation.” Source
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Copy A from this PDF. Do not print and file Copy A of this PDF. Official printed Copy A is scannable; a self-printed copy is not. Source
Facts from the official source
Quoted or closely restated from the IRS's own pages and PDFs, checked .
| Fact | What the source says | Source |
|---|---|---|
| Issued by | Internal Revenue Service, U.S. Department of the Treasury | About Form 1099-NEC (IRS) |
| Edition | Rev. December 2026 | Form 1099-NEC (Rev. December 2026), official PDF Form 1099-NEC, Copy A, page 2. |
| Which year it reports | The December 2026 revision is used first to report amounts for calendar year 2026, with first filings with the IRS in January 2027. | Form 1099-NEC (Rev. December 2026), official PDF Form 1099-NEC PDF, page 1, "Which Revision To Use for Which Year". |
| Filing date | On or before January 31, whether you file on paper or electronically. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 1, "Filing dates". |
| Copies you may print | Copy B and the other black copies may be downloaded and printed to furnish the information to the recipient. | Form 1099-NEC (Rev. December 2026), official PDF Form 1099-NEC PDF, page 1, "Attention" notice. |
| Copy A from this PDF | Do not print and file Copy A of this PDF. Official printed Copy A is scannable; a self-printed copy is not. | Form 1099-NEC (Rev. December 2026), official PDF Form 1099-NEC PDF, page 1, "Attention" notice. |
| E-file threshold | With 10 or more information returns in the aggregate, you may be required to e-file. | Form 1099-NEC (Rev. December 2026), official PDF Form 1099-NEC PDF, page 1, "Attention" notice. |
| Official instructions | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026). | About Form 1099-NEC (IRS) About Form 1099-NEC, "Current Revision" section. |
What is on the form
- Payer and recipient
- Payer's name, address and TIN; recipient's TIN, name and address; account number. Form 1099-NEC, Copy B, page 4
- Boxes 1a to 4
- 1a Nonemployee compensation, 1b Cash tips, 1c TTOC, 1d Overtime compensation, 2 Direct sales checkbox, 3 Excess golden parachute payments, 4 Federal income tax withheld. Form 1099-NEC, Copy B, page 4
- Boxes 5 to 7
- State tax withheld, state/payer's state number and state income. Form 1099-NEC, Copy B, page 4
- Copies in the PDF
- Copy A (page 2, red, informational), Copy 1 (page 3), Copy B (page 4) and Copy 2 (page 6). Form 1099-NEC PDF, pages 2 to 6
Checked by PDF Tower: the official PDF has 6 pages and 140 fillable fields (128 text, 12 checkbox or radio), 525 KB. SHA-256 68a8f00078be6dd6…, computed .
Edition and revisions
- Edition on this page: Rev. December 2026.
- Recent developments (IRS): None at this time. Source
- All revisions at IRS
Sources
- About Form 1099-NEC (IRS) Retrieved .
- Form 1099-NEC (Rev. December 2026), official PDF Retrieved .
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Retrieved .
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