Upute za obrasce 1099-MISC i 1099-NEC
Upute za obrasce 1099-MISC i 1099-NEC (Rev. Januar 2022.)
Upute za obrasce 1099-MISC i 1099-NEC, razne informacije i naknade za nezaposlenike
Povezani obrasci
- Obrazac 1099-MISC - Obrazac 1099-MISC (Rev. siječanj 2022.)
- Obrazac 1099-NEC - Obrazac 1099-NEC (Rev. siječanj 2022.)
Department of the Treasury
Internal Revenue Service
Instructions for Forms
1099-MISC and 1099-NEC
(Rev. January 2024)
Miscellaneous Information and Nonemployee Compensation
Section references are to the Internal Revenue Code unless
otherwise noted.
Online fillable copies. To ease statement furnishing
requirements, Copies B, 1, and 2 have been made fillable
online in a PDF format available at IRS.gov/Form1099MISC
online for furnishing statements to recipients and for retaining
in your own files.
Filing dates. Section 6071(c) requires you to file Form
1099-NEC on or before January 31, using either paper or
electronic filing procedures. File Form 1099-MISC by
February 28, if you file on paper, or March 31, if you file
electronically.
Future Developments
For the latest information about developments related to
Forms 1099-MISC and 1099-NEC and their instructions,
such as legislation enacted after they were published, go to
What’s New
E-filing returns. The Taxpayer First Act of 2019 authorized
the Department of the Treasury and the IRS to issue
regulations that reduce the 250-return e-file threshold. TD
9972, published February 23, 2023, lowered the e-file
threshold to 10 (calculated by aggregating all information
returns), effective for information returns required to be filed
e-file options.
Specific Instructions for Form
1099-MISC
File Form 1099-MISC, Miscellaneous Information, for each
person in the course of your business to whom you have paid
the following during the year.
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Reminders
General instructions. In addition to these specific
instructions, you should also use the current year General
Instructions for Certain Information Returns. Those general
instructions include information about the following topics.
broker payments in lieu of dividends or tax-exempt interest
At least $600 in:
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4. Generally, the cash paid from a notional principal
Who must file.
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When and where to file.
Electronic reporting.
Corrected and void returns.
Statements to recipients.
Taxpayer identification numbers (TINs).
Backup withholding.
Penalties.
The definitions of terms applicable for the purposes of
chapter 4 of the Internal Revenue Code that are referenced in
these instructions.
Payments to attorneys, later);
Other general topics.
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consumer products to a person on a buy-sell, a
deposit-commission, or other commission basis for resale.
Continuous-use form and instructions. Form 1099-MISC,
Form 1099-NEC, and these instructions are continuous use.
Both the forms and instructions will be updated as needed.
If you use Form 1099-NEC to report sales totaling
$5,000 or more, then you are required to file Form
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CAUTION
1099-NEC with the IRS by January 31.
You must also file Form 1099-MISC for each person from
whom you have withheld any federal income tax (report in
box 4) under the backup withholding rules regardless of the
amount of the payment.
Form 1099-NEC, box 1. Box 1 will not be used for reporting
under section 6050R, regarding cash payments for the
purchase of fish for resale purposes.
Form 1099-NEC, box 2. Payers may use either box 2 on
Form 1099-NEC or box 7 on Form 1099-MISC to report any
sales totaling $5,000 or more of consumer products for
resale, on a buy-sell, a deposit-commission, or any other
basis. For further information, see the instructions, later, for
Be sure to report each payment in the proper box
because the IRS uses this information to determine
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CAUTION
whether the recipient has properly reported the
payment.
Sep 15, 2023
Cat. No. 74614G
Payments to corporations for legal services. The
exemption from reporting payments made to corporations
does not apply to payments for legal services. Therefore, you
earlier, to corporations that provide legal services.
Taxpayer identification numbers (TINs). To report
payments to an attorney on Form 1099-MISC, you must
obtain the attorney's TIN. You may use Form W-9 to obtain
the attorney's TIN. An attorney is required to promptly supply
its TIN whether it is a corporation or other entity, but the
attorney is not required to certify its TIN. If the attorney fails to
provide its TIN, the attorney may be subject to a penalty
under section 6723 and its regulations, and you must backup
withhold on the reportable payments.
Deceased employee's wages. When an employee dies
during the year, you must report the accrued wages, vacation
pay, and other compensation paid after the date of death. If
you made the payment in the same year the employee died,
you must withhold social security and Medicare taxes on the
payment and report them only as social security and
Medicare wages on the employee's Form W-2 to ensure that
proper social security and Medicare credit is received. On the
Form W-2, show the payment as social security wages
(box 3) and Medicare wages and tips (box 5) and the social
security and Medicare taxes withheld in boxes 4 and 6; do
not show the payment in box 1 of Form W-2.
Trade or business reporting only. Report on Form
1099-MISC only when payments are made in the course of
your trade or business. Personal payments are not
reportable. You are engaged in a trade or business if you
operate for gain or profit. However, nonprofit organizations
are considered to be engaged in a trade or business and are
subject to these reporting requirements. Other organizations
subject to these reporting requirements include trusts of
qualified pension or profit-sharing plans of employers, certain
organizations exempt from tax under section 501(c) or (d),
farmers' cooperatives that are exempt from tax under section
521, and widely held fixed investment trusts. Payments by
federal, state, or local government agencies are also
reportable.
Reportable payments to corporations. The following
payments made to corporations must generally be reported
on Form 1099-MISC.
Cash payments for the purchase of fish for resale reported
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Substitute payments in lieu of dividends or tax-exempt
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Payments to attorneys. The term “attorney” includes a law
firm or other provider of legal services. Attorneys' fees of
$600 or more paid in the course of your trade or business are
6041A(a)(1).
Gross proceeds paid to attorneys. Under section
If you made the payment after the year of death, do not
report it on Form W-2 and do not withhold social security and
Medicare taxes.
Whether the payment is made in the year of death or after
the year of death, you must also report the payment to the
estate or beneficiary on Form 1099-MISC. Report the
Are made to an attorney in the course of your trade or
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business in connection with legal services, but not for the
attorney’s services, for example, as in a settlement
agreement;
name and TIN of the payment recipient on Form 1099-MISC.
For example, if the recipient is an individual beneficiary, enter
the name and social security number of the individual; if the
recipient is the estate, enter the name and employer
identification number of the estate. The general backup
withholding rules apply to this payment.
Death benefits from nonqualified deferred compensation
plans or section 457 plans paid to the estate or beneficiary of
a deceased employee are reportable on Form 1099-MISC.
Do not report these death benefits on Form 1099-R.
However, if the benefits are from a qualified plan, report them
on Form 1099-R. See the Instructions for Forms 1099-R and
5498.
Example. Before Bailey's death on June 15, 2022, Bailey
was employed and Bailey received $10,000 in wages on
which federal income tax of $1,500 was withheld. When
Bailey died, Bailey’s employer owed Bailey $2,000 in wages
and $1,000 in accrued vacation pay. The total of $3,000 (less
the social security and Medicare taxes withheld) was paid to
Bailey's estate on July 20, 2022. Because Bailey’s employer
made the payment during the year of death, Bailey’s
employer must withhold social security and Medicare taxes
on the $3,000 payment and must complete Form W-2 as
follows.
Total $600 or more; and
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Generally, you are not required to report the claimant's
attorney's fees. For example, an insurance company pays a
claimant's attorney $100,000 to settle a claim. The insurance
company reports the payment as gross proceeds of
not have a reporting requirement for the claimant's attorney's
fees subsequently paid from these funds.
These rules apply whether or not:
The legal services are provided to the payer;
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The attorney is the exclusive payee (for example, the
attorney's and claimant's names are on one check); or
Other information returns are required for some or all of a
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payment under another section of the Code, such as section
6041.
For example, a person who, in the course of a trade or
business, pays $600 of taxable damages to a claimant by
paying that amount to a claimant's attorney is required to:
Furnish Form 1099-MISC to the claimant, reporting
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Furnish Form 1099-MISC to the claimant’s attorney,
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reporting gross proceeds paid pursuant to section 6045(f) in
For more examples and exceptions relating to payments to
attorneys, see Regulations section 1.6045-5.
However, these rules do not apply to wages paid to
attorneys that are reportable on Form W-2, Wage and Tax
Statement, or to profits distributed by a partnership to its
partners that are reportable on Schedule K-1 (Form 1065).
Box 1—10000.00 (does not include the $3,000 accrued
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wages and vacation pay).
Box 2—1500.00.
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Box 3—13000.00 (includes the $3,000 accrued wages and
vacation pay).
Box 4—806.00 (social security tax withheld).
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
Box 5—13000.00 (includes the $3,000 accrued wages and
Wages paid to employees (report on Form W-2).
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vacation pay).
Military differential wage payments made to employees
Box 6—188.50 (Medicare tax withheld).
while they are on active duty in the U.S. Armed Forces or
other uniformed services (report on Form W-2).
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Bailey’s employer must also complete Form 1099-MISC as
Business travel allowances paid to employees (may be
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follows.
reportable on Form W-2).
Cost of current life insurance protection (report on Form
Boxes for recipient's name, address, and TIN—The
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estate’s or beneficiary's name, address, and TIN.
W-2 or Form 1099-R).
Box 3—3000.00 (Even though amounts were withheld for
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Payments to a tax-exempt organization including
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social security and Medicare taxes, the gross amount is
reported here.)
tax-exempt trusts (IRAs, HSAs, Archer MSAs, Coverdell
ESAs, and ABLE (529A) accounts), the United States, a
state, the District of Columbia, a U.S. territory, or a foreign
government.
If Bailey’s employer made the payment after the year of
death, the $3,000 would not be subject to social security and
Medicare taxes and would not be shown on Form W-2.
However, Bailey’employer would still file Form 1099-MISC.
Payments made on behalf of another person. For
payments reportable under section 6041, if you make a
payment on behalf of another person who is the source of the
funds, you may be responsible for filing Form 1099-MISC.
You are the payor for information reporting purposes if you
perform management or oversight functions in connection
with the payment, or have a significant economic interest in
the payment (such as a lien). For example, a bank that
provides financing to a real estate developer for a
Payments made to or for homeowners from the HFA
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Hardest Hit Fund or similar state program (report on Form
1098-MA).
Compensation for injuries or sickness by the Department
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of Justice as a public safety officer (PSO) disability or
survivor's benefit, or under a state program that provides
benefits for surviving dependents of a PSO who has died as
the direct and proximate result of a personal injury sustained
in the line of duty.
Compensation for wrongful incarceration for any criminal
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offense for which there was a conviction under federal or
state law. See section 139F, Certain amounts received by
wrongfully incarcerated individuals.
construction project maintains an account from which it
makes payments for services in connection with the project.
The bank performs management and oversight functions
over the payments and is responsible for filing information
returns for payments of $600 or more paid to contractors. For
more information, see Regulations section 1.6041-1(e).
Indian gaming profits, payments to tribal members. If
you make payments to members of Indian tribes from the net
revenues of class II or class III gaming activities conducted or
licensed by the tribes, you must withhold federal income tax
on such payments. File Form 1099-MISC to report the
payments and withholding to tribal members. Report the
Withholding on Distributions of Indian Gaming Profits to Tribal
Members.
Form 1099-K. Payments made with a credit card or payment
card and certain other types of payments, including
third-party network transactions, must be reported on Form
1099-K by the payment settlement entity under section
6050W and are not subject to reporting on Form 1099-MISC.
See the separate Instructions for Form 1099-K.
Fees paid to informers. A payment to an informer as an
award, fee, or reward for information about criminal activity
does not have to be reported if the payment is made by a
federal, state, or local government agency, or by a nonprofit
organization exempt from tax under section 501(c)(3) that
makes the payment to further the charitable purpose of
lessening the burdens of government. For more information,
see Regulations section 1.6041-3(l).
State or local sales taxes. If state or local sales taxes are
imposed on the service provider and you (as the buyer) pay
them to the service provider, report them on Form
1099-MISC as part of the reportable payment. However, if
sales taxes are imposed on you (as the buyer) and collected
from you by the service provider, do not report the sales
taxes on Form 1099-MISC.
Scholarships. Do not use Form 1099-MISC to report
scholarship or fellowship grants. Scholarship or fellowship
grants that are taxable to the recipient because they are paid
for teaching, research, or other services as a condition for
receiving the grant are considered wages and must be
reported on Form W-2. Other taxable scholarship or
fellowship payments (to a degree or nondegree candidate)
do not have to be reported to the IRS on any form, unless
section 6050S requires reporting of such amounts by an
educational institution on Form 1098-T. See section 117(b)–
(d) and Regulations section 1.6041-3(n) for more information.
Exceptions
Some payments do not have to be reported on Form
1099-MISC, although they may be taxable to the recipient.
Payments for which a Form 1099-MISC is not required
include all of the following.
Canceled debt. A canceled debt is not reportable on Form
1099-MISC. Canceled debts reportable under section 6050P
must be reported on Form 1099-C. See the Instructions for
Forms 1099-A and 1099-C.
Generally, payments to a corporation (including a limited
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liability company (LLC) that is treated as a C or S
corporation). However, see Reportable payments to
corporations, earlier.
Employee business expense reimbursements. Do not
use Form 1099-MISC to report employee business expense
reimbursements. Report payments made to employees under
a nonaccountable plan as wages on Form W-2. Generally,
payments made to employees under an accountable plan are
not reportable on Form W-2, except in certain cases when
you pay a per diem or mileage allowance. For more
Payments for merchandise, telegrams, telephone, freight,
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storage, and similar items.
Payments of rent to real estate agents or property
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managers. However, the real estate agent or property
manager must use Form 1099-MISC to report the rent paid
over to the property owner. See Regulations section
1.6041-3(d); Regulations section 1.6041-1(e)(5), Example 5;
information, see the General Instructions for Forms W-2 and
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
moving expense reimbursements on Form W-2, see the
Recipient's TIN
Enter the recipient's TIN using hyphens in the proper format.
SSNs, ITINs, and ATINs should be in the XXX-XX-XXXX
format. EINs should be in the XX-XXXXXXX format.
Widely held fixed investment trusts (WHFITs). Trustees
and middlemen of WHFITs must report items of gross income
attributable to a trust income holder (TIH) on the appropriate
Form 1099. A tax information statement that includes the
information provided to the IRS on Forms 1099, as well as
additional information identified in Regulations section
1.671-5(e), must be furnished to TIHs. For details, see the
current year General Instructions for Certain Information
Returns.
You should make every effort to ensure that you have
the correct type of number reported in the correct
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CAUTION
format.
Account Number
The account number is required if you have multiple accounts
for a recipient for whom you are filing more than one Form
1099-MISC. The account number is also required if you
Additionally, the IRS encourages you to designate an account
number for all Forms 1099-MISC that you file. See part L in
the current year General Instructions for Certain Information
Returns.
Statements to Recipients
If you are required to file Form 1099-MISC, you must furnish a
statement to the recipient. For more information about the
requirement to furnish a statement to each recipient, and
truncation, see part M in the current year General Instructions
for Certain Information Returns.
You can furnish each recipient with a single payee
statement reporting all Form 1099-MISC payment types. You
are required to furnish the payee statements by January 31
and file with the IRS by February 28 (March 31, if filing
electronically).
Truncating recipient’s TIN on payee statements.
Pursuant to Regulations section 301.6109-4, all filers of this
form may truncate a recipient’s TIN (social security number
(SSN), individual taxpayer identification number (ITIN),
adoption taxpayer identification number (ATIN), or employer
identification number (EIN)) on payee statements. Truncation
is not allowed on any documents the filer files with the IRS. A
payer's TIN may not be truncated on any form. See part J in
the current year General Instructions for Certain Information
Returns.
Box 1. Rents
Enter amounts of $600 or more for all types of rents, such as
any of the following.
Real estate rentals paid for office space. However, you do
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not have to report these payments on Form 1099-MISC if you
paid them to a real estate agent or property manager. But the
real estate agent or property manager must use Form
1099-MISC to report the rent paid over to the property owner.
See Regulations section 1.6041-3(d) and Regulations
section 1.6041-1(e)(5), Example 5.
Machine rentals (for example, renting a bulldozer to level
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your parking lot). If the machine rental is part of a contract
that includes both the use of the machine and the operator,
prorate the rental between the rent of the machine (report
that in box 1) and the operator's charge (report that on Form
2nd TIN Not.
Pasture rentals (for example, farmers paying for the use of
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You may enter an “X” in this box if you were notified by the
IRS twice within 3 calendar years that the payee provided an
incorrect TIN. If you mark this box, the IRS will not send you
any further notices about this account.
grazing land).
Public housing agencies must report in box 1 rental
assistance payments made to owners of housing projects.
See Rev. Rul. 88-53, 1988-1 C.B. 384.
However, if you received both IRS notices in the same
year, or if you received them in different years but they both
related to information returns filed for the same year, do not
check the box at this time. For purposes of the
Coin-operated amusements. If an arrangement between
an owner of coin-operated amusements and an owner of a
business establishment where the amusements are placed is
a lease of the amusements or the amusement space, the
owner of the amusements or the owner of the space,
whoever makes the payments, must report the lease
payments in box 1 of Form 1099-MISC if the payments total
at least $600. However, if the arrangement is a joint venture,
the joint venture must file a Form 1065, U.S. Return of
Partnership Income, and provide each partner with the
information necessary to report the partner's share of the
taxable income. Coin-operated amusements include video
games, pinball machines, jukeboxes, pool tables, slot
machines, and other machines and gaming devices operated
by coins or tokens inserted into the machines by individual
users. For more information, see Rev. Rul. 92-49, 1992-1
C.B. 433.
two-notices-in-3-years rule, you are considered to have
received one notice and you are not required to send a
second “B” notice to the taxpayer on receipt of the second
notice. See part N in the current year General Instructions for
Certain Information Returns for more information.
For information on the TIN Matching System offered
by the IRS, see the current year General Instructions
for Certain Information Returns.
TIP
Corrections to Form 1099-MISC
If you need to correct a Form 1099-MISC that you have
already sent to the IRS:
For paper forms, see part H in the current year General
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Instructions for Certain Information Returns; or
Box 2. Royalties
For electronic corrections, see Pub. 1220.
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Enter gross royalty payments (or similar amounts) of $10 or
more. Report royalties from oil, gas, or other mineral
properties before reduction for severance and other taxes
that may have been withheld and paid. Do not include
report oil or gas payments for a working interest in box 2;
If you are filing a correction on a paper form, do not
check the VOID box on the form. A checked VOID
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CAUTION
box alerts IRS scanning equipment to ignore the form
and proceed to the next one. Your correction will not be
entered into IRS records if you check the VOID box.
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
1099-NEC. Do not report timber royalties made under a
pay-as-cut contract; report these timber royalties on Form
1099-S.
b. The payments are received after termination of the
salesperson's agreement to perform services for the
company.
c. The salesperson did not perform any services for the
company after termination and before the end of the year.
Use box 2 to report royalty payments from intangible
property such as patents, copyrights, trade names, and
trademarks. Report the gross royalties (before reduction for
fees, commissions, or expenses) paid by a publisher directly
to an author or literary agent, unless the agent is a
d. The salesperson enters into a covenant not to
compete against the company for at least 1 year after the
date of termination.
e. The amount of the payments depends primarily on
policies sold by the salesperson or credited to the
salesperson's account during the last year of the service
agreement or to the extent those policies remain in force for
some period after termination, or both.
f. The amount of the payments does not depend at all on
length of service or overall earnings from the company
(regardless of whether eligibility for payment depends on
length of service).
corporation. The literary agent (whether or not a corporation)
that receives the royalty payment on behalf of the author
must report the gross amount of royalty payments to the
author on Form 1099-MISC whether or not the publisher
reported the payment to the agent on its Form 1099-MISC.
Box 3. Other Income
Enter other income of $600 or more required to be reported
on Form 1099-MISC that is not reportable in one of the other
boxes on the form.
If the termination payments do not meet all these
Also enter in box 3 prizes and awards that are not for
services performed. Include the fair market value (FMV) of
merchandise won on game shows. Also include amounts
paid to a winner of a sweepstakes not involving a wager. If a
wager is made, report the winnings on Form W-2G.
5. Generally, all punitive damages, any damages for
nonphysical injuries or sickness, and any other taxable
damages. Report punitive damages even if they relate to
physical injury or physical sickness. Generally, report all
compensatory damages for nonphysical injuries or sickness,
such as employment discrimination or defamation. However,
do not report damages (other than punitive damages):
If, not later than 60 days after the winner becomes
entitled to the prize, the winner can choose the option
of a lump sum or an annuity payable over at least 10
TIP
a. Received on account of personal physical injuries or
years, the payment of winnings is considered made when
actually paid. If the winner chooses an annuity, file Form
1099-MISC each year to report the annuity paid during that
year.
physical sickness;
b. That do not exceed the amount paid for medical care
for emotional distress;
c. Received on account of nonphysical injuries (for
example, emotional distress) under a written binding
agreement, court decree, or mediation award in effect on or
issued by September 13, 1995; or
d. That are for a replacement of capital, such as
damages paid to a buyer by a contractor who failed to
complete construction of a building.
Do not include wages, any bonuses, prizes, and awards
paid to your employees. Report these on Form W-2. Do not
include in box 3 prizes and awards for services performed by
nonemployees, such as an award for the top commission
Prizes and awards received in recognition of past
accomplishments in religious, charitable, scientific, artistic,
educational, literary, or civic fields are not reportable if:
Damages received on account of emotional distress,
including physical symptoms such as insomnia, headaches,
and stomach disorders, are not considered received for a
physical injury or physical sickness and are reportable unless
described in item 5b or 5c above. However, damages
received on account of emotional distress due to physical
injuries or physical sickness are not reportable.
The winners are chosen without action on their part,
The winners are not expected to perform future services,
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The payer transfers the prize or award to a charitable
organization or governmental unit under a designation made
by the recipient. See Rev. Proc. 87-54, 1987-2 C.B. 669.
Also report liquidated damages received under the Age
Discrimination in Employment Act of 1967.
Other items required to be reported in box 3 include the
following.
Taxable back pay damages may be wages and
TIP
Foreign agricultural workers. Report in box 3
compensation of $600 or more paid in a calendar year to an
H-2A visa agricultural worker who did not give you a valid
TIN. You must also withhold federal income tax under the
backup withholding rules. For more information, go to
IRS.gov and enter “foreign agricultural workers” in the search
box.
Account reported under FATCA. If you are an foreign
financial institution (FFI) reporting pursuant to an election
described in Regulations section 1.1471-4(d)(5)(i)(A) a U.S.
account required to be reported under chapter 4 to which
during the year you made no payments reportable on an
3. A payment or series of payments made to individuals
for participating in a medical research study or studies.
4. Termination payments to former self-employed
insurance salespeople. These payments are not subject to
self-employment tax and are reportable in box 3 (rather than
a. The payments are received from an insurance
company because of services performed as an insurance
salesperson for the company.
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
applicable Form 1099, enter zero in box 3. In addition, if you
are an FFI described in the preceding sentence and, during
the year, you made payments to the account required to be
reported under chapter 4, but those payments are not
reportable on an applicable Form 1099 (for example,
because the payment is under the applicable reporting
threshold), you must report the account on this Form
1099-MISC and enter zero in box 3.
Generally, payments made under a flexible spending
arrangement (as defined in section 106(c)(2)) or a
health reimbursement arrangement, which is treated
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CAUTION
as employer-provided coverage under an accident or health
plan for purposes of section 106 are exempt from the
reporting requirements of section 6041.
Box 7. Payer Made Direct Sales Totaling $5,000
or More
Enter an “X” in the checkbox for sales by you totaling $5,000
or more of consumer products to a person on a buy-sell,
deposit-commission, or other commission basis for resale (by
the buyer or any other person) anywhere other than in a
permanent retail establishment. Do not enter a dollar amount
in this box.
Box 4. Federal Income Tax Withheld
Enter backup withholding. For example, persons who have
not furnished their TINs to you are subject to withholding on
payments required to be reported in boxes 1, 2 (net of
severance taxes), 3, 5 (only with respect to cash payments to
crew members for their share of proceeds from the catch), 6,
8, 9, and 10. For more information on backup withholding,
including the rate, see part N in the current year General
Instructions for Certain Information Returns.
Form 1099-NEC to report the direct sales totaling $5,000 or
more. If you use Form 1099-NEC to report these sales, then
you are required to file the Form 1099-NEC with the IRS by
January 31.
Also enter any income tax withheld from payments to
members of Indian tribes from the net revenues of class II or
class III gaming activities conducted or licensed by the tribes.
Report these sales on only one form.
Box 5. Fishing Boat Proceeds
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CAUTION
If you are the operator of a fishing boat, enter the individual's
share of all proceeds from the sale of a catch or the FMV of a
distribution in kind to each crew member of fishing boats with
normally fewer than 10 crew members. A fishing boat has
normally fewer than 10 crew members if the average size of
the operating crew was fewer than 10 on trips during the
preceding 4 calendar quarters.
The report you must give to the recipient for these direct
sales need not be made on the official form. It may be in the
form of a letter showing this information along with
commissions, prizes, awards, etc.
Box 8. Substitute Payments in Lieu of Dividends
or Interest
Enter aggregate payments of at least $10 of substitute
payments received by a broker for a customer in lieu of
dividends or tax-exempt interest as a result of a loan of a
customer's securities. Substitute payment means a payment
in lieu of:
In addition, report cash payments of up to $100 per trip
that are contingent on a minimum catch and are paid solely
for additional duties (such as mate, engineer, or cook) for
which additional cash payments are traditional in the industry.
However, do not report on Form 1099-MISC any wages
reportable on Form W-2.
1. A dividend, or
Box 6. Medical and Health Care Payments
2. Tax-exempt interest to the extent that interest
(including original issue discount) has accrued while the
securities were on a loan.
Enter payments of $600 or more made in the course of your
trade or business to each physician or other supplier or
provider of medical or health care services. Include payments
made by medical and health care insurers under health,
accident, and sickness insurance programs. If payment is
made to a corporation, list the corporation as the recipient
rather than the individual providing the services. Payments to
persons providing health care services often include charges
for injections, drugs, dentures, and similar items. In these
cases, the entire payment is subject to information reporting.
You are not required to report payments to pharmacies for
prescription drugs.
For this purpose, a customer includes an individual, trust,
estate, partnership, association, company, or corporation.
See Notice 2003-67, which is on page 752 of Internal
Revenue Bulletin 2003-40 at IRS.gov/irb/
organization, the United States, any state, the District of
Columbia, a U.S. territory, or a foreign government. File Form
1099-MISC with the IRS and furnish a copy to the customer
for whom you received the substitute payment.
The exemption from issuing Form 1099-MISC to a
corporation does not apply to payments for medical or health
care services provided by corporations, including
Box 9. Crop Insurance Proceeds
Enter crop insurance proceeds of $600 or more paid to
farmers by insurance companies unless the farmer has
informed the insurance company that expenses have been
capitalized under section 278, 263A, or 447.
professional corporations. However, you are not required to
report payments made to a tax-exempt hospital or extended
care facility or to a hospital or extended care facility owned
and operated by the United States (or its territories), a state,
the District of Columbia, or any of their political subdivisions,
agencies, or instrumentalities.
Box 10. Gross Proceeds Paid to an Attorney
Enter gross proceeds of $600 or more paid to an attorney in
connection with legal services (regardless of whether the
services are performed for the payer). See Payments to
attorneys, earlier.
-6-
Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
for purposes of section 409A. For additional information, see
Regulations sections 1.409A-1 through 1.409A-6; Notice
2008-113, available at IRS.gov/irb/
Box 11. Fish Purchased for Resale
If you are in the trade or business of purchasing fish for
resale, you must report total cash payments of $600 or more
paid during the year to any person who is engaged in the
trade or business of catching fish. You are required to keep
records showing the date and amount of each cash payment
made during the year, but you must report only the total
amount paid for the year on Form 1099-MISC.
and Notice 2010-80, available at IRS.gov/irb/
Boxes 16–18. State Information
"Fish" means all fish and other forms of aquatic life. "Cash"
means U.S. and foreign coin and currency and a cashier's
check, bank draft, traveler's check, or money order. Cash
does not include a check drawn on your personal or business
account.
These boxes may be used by payers who participate in the
Combined Federal/State Filing Program and/or who are
required to file paper copies of this form with a state tax
department. See Pub. 1220 for more information regarding
the Combined Federal/State Filing Program. They are
provided for your convenience only and need not be
Box 12. Section 409A Deferrals
completed for the IRS. Use the state information boxes to
report payments for up to two states. Keep the information for
each state separated by the dash line. If you withheld state
income tax on this payment, you may enter it in box 16. In
box 17, enter the abbreviated name of the state and the
payer's state identification number. The state number is the
payer's identification number assigned by the individual state.
In box 18, you may enter the amount of the state payment.
If a state tax department requires that you send them a
paper copy of this form, use Copy 1 to provide information to
the state tax department. Give Copy 2 to the recipient for use
in filing the recipient's state income tax return.
You do not have to complete this box. For details, see Notice
2008-115, available at IRS.gov/irb/
If you complete this box, enter the total amount deferred
during the year of at least $600 for the nonemployee under all
nonqualified plans. The deferrals during the year include
earnings on the current year and prior year deferrals. For
additional information, see Regulations sections 1.409A-1
For deferrals and earnings under nonqualified deferred
compensation (NQDC) plans for employees, see the General
Specific Instructions for Form
1099-NEC
Box 13. FATCA Filing Requirement Checkbox
Check this box if you are a U.S. payer that is reporting on
Form(s) 1099 (including reporting payments on this Form
1099-MISC) as part of satisfying your requirement to report
with respect to a U.S. account for the purposes of chapter 4
of the Internal Revenue Code, as described in Regulations
section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you
are an FFI reporting payments to a U.S. account pursuant to
an election described in Regulations section 1.1471-4(d)(5)
(i)(A). Finally, check the box if you are an FFI making the
election described in Regulations section 1.1471-4(d)(5)(i)
(A) and are reporting a U.S. account for chapter 4 purposes
to which you made no payments during the year that are
reportable on any applicable Form 1099 (or are reporting a
U.S. account to which you made payments during the year
that do not reach the applicable reporting threshold for any
applicable Form 1099).
File Form 1099-NEC, Nonemployee Compensation, for each
person in the course of your business to whom you have paid
the following during the year.
At least $600 in:
•
1. Services performed by someone who is not your
attorneys, later.)
File Form 1099-NEC or Form 1099-MISC to report sales
totaling $5,000 or more of consumer products to a person on
a buy-sell, a deposit-commission, or other commission basis
for resale.
If you use Form 1099-NEC to report sales totaling
$5,000 or more, then you are required to file Form
!
CAUTION
1099-NEC with the IRS by January 31.
Box 14. Excess Golden Parachute Payments
Enter any excess golden parachute payments. An excess
parachute payment is the amount over the base amount (the
average annual compensation for services includible in the
individual's gross income over the most recent 5 tax years).
See Q/A-38 through Q/A-44 of Regulations section 1.280G-1
for how to compute the excess amount.
You must also file Form 1099-NEC for each person from
whom you have withheld any federal income tax (report in
box 4) under the backup withholding rules regardless of the
amount of the payment.
Be sure to report each payment in the proper box
because the IRS uses this information to determine
!
CAUTION
whether the recipient has properly reported the
information.
payment.
Box 15. Nonqualified Deferred Compensation
Trade or business reporting only. Report on Form
1099-NEC only when payments are made in the course of
your trade or business. Personal payments are not
Enter all amounts deferred (including earnings on amounts
deferred) that are includible in income under section 409A
because the NQDC plan fails to satisfy the requirements of
section 409A. Do not include amounts properly reported on a
Form 1099-MISC, corrected Form 1099-MISC, Form W-2, or
Form W-2c for a prior year. Also, do not include amounts that
are considered to be subject to a substantial risk of forfeiture
reportable. You are engaged in a trade or business if you
operate for gain or profit. However, nonprofit organizations
are considered to be engaged in a trade or business and are
subject to these reporting requirements. Other organizations
subject to these reporting requirements include trusts of
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
qualified pension or profit-sharing plans of employers, certain
organizations exempt from tax under section 501(c) or
501(d), farmers' cooperatives that are exempt from tax under
section 521, and widely held fixed investment trusts.
Payments by federal, state, or local government agencies are
also reportable.
excludable from the independent contractor's gross income
and are not reportable on Form 1099-NEC if their value in any
month is $21 or less. However, if the value of a pass provided
in a month is greater than $21, the full value is part of the
gross income and must be reported on Form 1099-NEC. The
value of parking may be excludable from an independent
contractor's gross income, and, therefore, not reportable on
Form 1099-NEC if certain requirements are met. See
Regulations section 1.132-9(b), Q/A-24.
Reportable payments to corporations. The following
payments made to corporations must generally be reported
on Form 1099-NEC.
Directors' fees. You must report directors' fees and other
remuneration, including payments made after retirement, on
•
Payments by a federal executive agency for services
•
Federal executive agencies may also have to file
Commissions paid to lottery ticket sales agents. A state
that has control over and responsibility for online and instant
lottery games must file Form 1099-NEC to report
Form 8596, Information Return for Federal Contracts,
and Form 8596-A, Quarterly Transmittal of
!
CAUTION
Information Returns for Federal Contracts, if a contracted
amount for personal services is more than $25,000. See Rev.
Rul. 2003-66, which is on page 1115 of Internal Revenue
details.
commissions paid, whether directly or indirectly, to licensed
sales agents. For example, State X retains control over and
liability for online and instant lottery games. For online ticket
sales, State X pays commissions by allowing an agent to
retain 5% of the ticket proceeds the agent remits to State X.
For instant ticket sales, State X pays commissions by
providing tickets to the agent for 5% less than the proceeds
to be obtained by the agent from the sale of those tickets. If
the commissions for the year total $600 or more, they must
1992-2 C.B. 281.
Payments made on behalf of another person. For
payments reportable under section 6041, if you make a
payment on behalf of another person who is the source of the
funds, you may be responsible for filing Form 1099-NEC. You
are the payor for information reporting purposes if you
perform management or oversight functions in connection
with the payment, or have a significant economic interest in
the payment (such as a lien). For example, a bank that
provides financing to a real estate developer for a
Payments to attorneys. The term “attorney” includes a law
firm or other provider of legal services. Attorneys' fees of
$600 or more paid in the course of your trade or business are
6041A(a)(1).
Gross proceeds paid to attorneys. Gross proceeds are
Payments to corporations for legal services. The
exemption from reporting payments made to corporations
does not apply to payments for legal services. Therefore, you
earlier to corporations that provide legal services.
Taxpayer identification numbers (TINs). To report
payments to an attorney on Form 1099-NEC, you must obtain
the attorney's TIN. You may use Form W-9 to obtain the
attorney's TIN. An attorney is required to promptly supply its
TIN whether it is a corporation or other entity, but the attorney
is not required to certify its TIN. If the attorney fails to provide
its TIN, the attorney may be subject to a penalty under
section 6723 and its regulations, and you must backup
withhold on the reportable payments.
construction project maintains an account from which it
makes payments for services in connection with the project.
The bank performs management and oversight functions
over the payments and is responsible for filing information
returns for payments of $600 or more paid to contractors. For
more information, see Regulations section 1.6041-1(e).
Exceptions
Some payments do not have to be reported on Form
1099-NEC, although they may be taxable to the recipient.
Payments for which a Form 1099-NEC is not required include
all of the following.
Independent contractor or employee. Generally, you
must report payments to independent contractors on Form
Generally, payments to a corporation (including a limited
•
Section 530 of the Revenue Act of 1978, as extended
liability company (LLC) that is treated as a C or S
corporation). However, see Reportable payments to
corporations, earlier.
by section 269(c) of P.L. 97-248, deals with the
employment tax status of independent contractors
TIP
and employees. To qualify for relief under section 530,
employers must file Form 1099-NEC. Additional requirements
for relief are discussed in Rev. Proc. 85-18, 1985-1 C.B. 518.
technical service specialists and test proctors and room
supervisors.
Payments for merchandise, telegrams, telephone, freight,
•
storage, and similar items.
Payments of rent to real estate agents or property
•
managers. However, the real estate agent or property
manager must use Form 1099-MISC to report the rent paid
over to the property owner. See Regulations section
1.6041-3(d); Regulations section 1.6041-1(e)(5), Example 5;
Transit passes and parking for independent contrac-
tors. Although you cannot provide qualified transportation
fringes to independent contractors, the working condition and
de minimis fringe rules for transit passes and parking apply to
independent contractors. Tokens or farecards that enable an
independent contractor to commute on a public transit
system (not including privately operated van pools) are
Wages, any bonuses, prizes, and awards paid to
•
employees (report these on Form W-2).
Military differential wage payments made to employees
•
while they are on active duty in the U.S. Armed Forces or
other uniformed services (report on Form W-2).
-8-
Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
Business travel allowances paid to employees (may be
frequently asked questions (FAQs), available at IRS.gov/
Canceled debt. A canceled debt is not reportable on Form
1099-NEC. Canceled debts reportable under section 6050P
must be reported on Form 1099-C. See the Instructions for
Forms 1099-A and 1099-C.
•
reportable on Form W-2).
Cost of current life insurance protection (report on Form
•
W-2 or Form 1099-R).
Payments to a tax-exempt organization including
•
tax-exempt trusts (IRAs, HSAs, Archer MSAs, Coverdell
ESAs, and ABLE (529A) accounts), the United States, a
state, the District of Columbia, a U.S. territory, or a foreign
government.
Employee business expense reimbursements. Do not
use Form 1099-NEC to report employee business expense
reimbursements. Report payments made to employees under
a nonaccountable plan as wages on Form W-2. Generally,
payments made to employees under an accountable plan are
not reportable on Form W-2, except in certain cases when
you pay a per diem or mileage allowance. For more
Payments made to or for homeowners from the HFA
•
Hardest Hit Fund or similar state program (report on Form
1098-MA).
Compensation for injuries or sickness by the Department
•
of Justice as a PSO disability or survivor's benefit, or under a
state program that provides benefits for surviving dependents
of a PSO who has died as the direct and proximate result of a
personal injury sustained in the line of duty.
information, see the General Instructions for Forms W-2 and
moving expense reimbursements on Form W-2, see the
Compensation for wrongful incarceration for any criminal
•
offense for which there was a conviction under federal or
state law. See section 139F, Certain amounts received by
wrongfully incarcerated individuals.
Statements to Recipients
State or local sales taxes. If state or local sales taxes are
imposed on the service provider and you (as the buyer) pay
them to the service provider, report them on Form 1099-NEC
as part of the reportable payment. However, if sales taxes are
imposed on you (as the buyer) and collected from you by the
service provider, do not report the sales taxes on Form
1099-NEC.
Form 1099-K. Payments made with a credit card or payment
card and certain other types of payments, including
third-party network transactions, must be reported on Form
1099-K by the payment settlement entity under section
6050W and are not subject to reporting on Form 1099-NEC.
See the separate Instructions for Form 1099-K.
Fees paid to informers. A payment to an informer as an
award, fee, or reward for information about criminal activity
does not have to be reported if the payment is made by a
federal, state, or local government agency, or by a nonprofit
organization exempt from tax under section 501(c)(3) that
makes the payment to further the charitable purpose of
lessening the burdens of government. For more information,
see Regulations section 1.6041-3(l).
If you are required to file Form 1099-NEC, you must furnish a
statement to the recipient. For more information about the
requirement to furnish a statement to each recipient, and
truncation, see part M in the current year General Instructions
for Certain Information Returns.
You can furnish each recipient with a single payee
statement reporting all Form 1099-NEC payment types. You
are required to furnish the payee statements and file with the
IRS by January 31.
Truncating recipient’s TIN on payee statements.
Pursuant to Regulations section 301.6109-4, all filers of this
form may truncate a recipient’s TIN (social security number
(SSN), individual taxpayer identification number (ITIN),
adoption taxpayer identification number (ATIN), or employer
identification number (EIN)) on payee statements. Truncation
is not allowed on any documents the filer files with the IRS. A
payer's TIN may not be truncated on any form. See part J in
the current year General Instructions for Certain Information
Returns.
2nd TIN Not.
Scholarships. Do not use Form 1099-NEC to report
scholarship or fellowship grants. Scholarship or fellowship
grants that are taxable to the recipient because they are paid
for teaching, research, or other services as a condition for
receiving the grant are considered wages and must be
reported on Form W-2. Other taxable scholarship or
You may enter an “X” in this box if you were notified by the
IRS twice within 3 calendar years that the payee provided an
incorrect TIN. If you mark this box, the IRS will not send you
any further notices about this account.
However, if you received both IRS notices in the same
year, or if you received them in different years but they both
related to information returns filed for the same year, do not
check the box at this time. For purposes of the
fellowship payments (to a degree or nondegree candidate)
do not have to be reported to the IRS on any form, unless
section 6050S requires reporting of such amounts by an
educational institution on Form 1098-T. See section 117(b)–
(d) and Regulations section 1.6041-3(n) for more information.
Difficulty-of-care payments. Do not use Form 1099-NEC
to report difficulty-of-care payments that are excludable from
the recipient's gross income. Difficulty-of-care payments to
foster care providers are not reportable if paid for fewer than
11 children under age 19 and fewer than six individuals age
19 or older. See section 131(c). Amounts paid for more than
10 children or more than five other individuals are reportable
on Form 1099-NEC.
two-notices-in-3-years rule, you are considered to have
received one notice and you are not required to send a
second “B” notice to the taxpayer on receipt of the second
notice. See part N in the current year General Instructions for
Certain Information Returns for more information.
For information on the TIN Matching System offered
by the IRS, see the current year General Instructions
for Certain Information Returns.
TIP
Corrections to Form 1099-NEC
If you need to correct a Form 1099-NEC that you have
already sent to the IRS:
Certain Medicaid waiver payments may be excludable
from income as difficulty-of-care payments. For more
information, see Notice 2014-7, available at IRS.gov/irb/
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
For paper forms, see part H in the current year General
Payment for services, including payment for parts or
•
•
Instructions for Certain Information Returns; or
materials used to perform the services if supplying the parts
or materials was incidental to providing the service. For
example, report the total insurance company payments to an
auto repair shop under a repair contract showing an amount
for labor and another amount for parts, if furnishing parts was
incidental to repairing the auto.
For electronic corrections, see Pub. 1220.
•
If you are filing a correction on a paper form, do not
check the VOID box on the form. A checked VOID
!
CAUTION
box alerts IRS scanning equipment to ignore the form
and proceed to the next one. Your correction will not be
entered into IRS records if you check the VOID box.
Commissions paid to nonemployee salespersons that are
•
subject to repayment but not repaid during the calendar year.
A fee paid to a nonemployee, including an independent
•
Recipient's TIN
Enter the recipient's TIN using hyphens in the proper format.
SSNs, ITINs, and ATINs should be in the XXX-XX-XXXX
format. EINs should be in the XX-XXXXXXX format.
contractor, or travel reimbursement for which the
nonemployee did not account to the payer, if the fee and
reimbursement total at least $600. To help you determine
whether someone is an independent contractor or an
You should make every effort to ensure that you have
Payments to nonemployee entertainers for services. Use
•
the correct type of number reported in the correct
!
Form 1042-S, Foreign Person's U.S. Source Income Subject
to Withholding, for payments to nonresident aliens.
CAUTION
format.
Exchanges of services between individuals in the course
•
Account Number
of their trades or businesses. For example, an attorney
represents a painter for nonpayment of business debts in
exchange for the painting of the attorney's law offices. The
amount reportable by each on Form 1099-NEC is the FMV of
their own services performed. However, if the attorney
represents the painter in a divorce proceeding, this is an
activity that is unrelated to the painter's trade or business.
The attorney must report on Form 1099-NEC the value of
their services. But the painter need not report on Form
1099-NEC the value of painting the law offices because the
work is in exchange for legal services that are separate from
the painter's business.
The account number is required if you have multiple accounts
for a recipient for whom you are filing more than one Form
1099-NEC. See part L in the current year General
Instructions for Certain Information Returns.
Box 1. Nonemployee Compensation
Enter nonemployee compensation (NEC) of $600 or more.
Include fees, commissions, prizes and awards for services
performed as a nonemployee, and other forms of
compensation for services performed for your trade or
business by an individual who is not your employee. Include
oil and gas payments for a working interest, whether or not
services are performed. Also include expenses incurred for
the use of an entertainment facility that you treat as
compensation to a nonemployee. Federal executive agencies
that make payments to vendors for services, including
payments to corporations, must report the payments in this
box. See Rev. Rul. 2003-66.
Taxable fringe benefits for nonemployees. For information
•
Gross oil and gas payments for a working interest.
Payments to an insurance salesperson who is not your
•
•
definition of employee. However, for termination payments to
former insurance salespeople, see the instructions for box 3
of Form 1099-MISC.
What is NEC? If the following four conditions are met, you
•
must generally report a payment as NEC.
Commissions paid to licensed lottery ticket sales agents
•
You made the payment to someone who is not your
•
as explained under Commissions paid to lottery ticket sales
agents, earlier.
employee.
You made the payment for services in the course of your
•
Payments to section 530 (of the Revenue Act of 1978)
•
trade or business (including government agencies and
nonprofit organizations).
employee, earlier.
You made the payment to an individual, partnership,
•
Golden parachute payments. A parachute payment is any
estate, or, in some cases, a corporation.
payment that meets all of the following conditions.
You made payments to the payee of at least $600 during
•
the year.
1. The payment is in the nature of compensation.
2. The payment is to, or for the benefit of, a disqualified
individual. A disqualified individual is one who at any time
during the 12-month period prior to and ending on the date of
the change in ownership or control of the corporation (the
disqualified individual determination period) was an
employee or independent contractor and was, in regard to
that corporation, a shareholder, an officer, or a highly
compensated individual.
3. The payment is contingent on a change in the
ownership of a corporation, the effective control of a
corporation, or the ownership of a substantial portion of the
assets of a corporation (a change in ownership or control).
Self-employment tax. Generally, amounts paid to
self-employment tax. If payments to individuals are not
1099-MISC. However, report section 530 (of the Revenue Act
Examples. The following are some examples of payments
Professional service fees, such as fees to attorneys
•
(including corporations), accountants, architects, contractors,
engineers, etc.
Fees paid by one professional to another, such as
•
fee-splitting or referral fees.
Payments by attorneys to witnesses or experts in legal
4. The payment has (together with other payments
described in (1), (2), and (3), above, made to the same
individual) an aggregate present value of at least three times
the individual's base amount.
•
adjudication.
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
For more details, see Regulations section 1.280G-1. Also,
see Rev. Proc. 2003-68, which is on page 398 of Internal
Revenue Bulletin 2003-34 at IRS.gov/irb/
Form 1099-MISC to report the direct sales totaling $5,000 or
more. If you use Form 1099-NEC to report these sales, then
you are required to file the Form 1099-NEC with the IRS by
January 31.
2003-34_IRB#RP-2003-68, concerning the valuation of stock
options for purposes of golden parachute payment rules. For
the treatment of unvested shares of restricted stock, see Rev.
Rul. 2005-39, available at IRS.gov/irb/
Report these sales on only one form.
!
CAUTION
compensation, including any golden parachute payment. For
excess golden parachute payments, see the instructions for
box 14 of Form 1099-MISC.
The report you must give to the recipient for these direct
sales need not be made on the official form. It may be in the
form of a letter showing this information along with
commissions, prizes, awards, etc.
Payments not reported in box 1. Do not report in box 1:
Box 4. Federal Income Tax Withheld
Expense reimbursements paid to volunteers of nonprofit
•
Enter backup withholding. For example, persons who have
not furnished their TINs to you are subject to withholding on
information on backup withholding, including the rate, see
part N in the current year General Instructions for Certain
Information Returns.
organizations;
Deceased employee wages paid in the year after death
•
employee's wages, earlier);
Payments more appropriately described as rent (report in
•
1099-MISC), other income not subject to self-employment
Form 1099-INT);
Boxes 5–7. State Information
These boxes are provided for your convenience only and
need not be completed for the IRS. Use the state information
boxes to report payments for up to two states. Keep the
information for each state separated by the dash line. If you
withheld state income tax on this payment, you may enter it in
box 5. In box 6, enter the abbreviated name of the state and
the payer's state identification number. In box 7, you may
enter the amount of the state payment.
The cost of current life insurance protection (report on
•
Form W-2 or Form 1099-R);
An employee's wages, travel or auto allowance, or
•
bonuses and prizes (report on Form W-2); and
The cost of group-term life insurance paid on behalf of a
•
former employee (report on Form W-2).
Box 2. Payer Made Direct Sales Totaling $5,000
or More
Enter an "X" in the checkbox for sales by you totaling $5,000
or more of consumer products to a person on a buy-sell,
deposit-commission, or other commission basis for resale (by
the buyer or any other person) anywhere other than in a
permanent retail establishment. Do not enter a dollar amount
in this box.
If a state tax department requires that you send them a
paper copy of this form, use Copy 1 to provide information to
the state tax department. Give Copy 2 to the recipient for use
in filing the recipient's state income tax return.
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Instr. for Forms 1099-MISC and 1099-NEC (Rev. 01-2024)
Index
A
O
P
Attorneys' fees and gross
Former insurance salesperson,
B
G
R
C
H
Construction project, escrow
S
I
Sale of fish to reseller by fishing boat
Consumer products totaling $5,000,
operator 1
L
D
Damages 5
Substitute payments in lieu of
M
Direct sales of consumer products for
resale 1
T
Termination payments, insurance
E
N
Nonemployee compensation
F
W
(NEC) 10
Nonqualified deferred
Withholding:
compensation 7
-12-