Instructions for Recipient
You received this form instead of Form W-2 because the payer did not
consider you an employee and did not withhold income tax or social
security and Medicare tax.
If you believe you are an employee and cannot get the payer to correct
this form, report this amount on the line for “Wages, salaries, tips, etc.” of
Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 and
attach it to your return. For more information, see Pub. 1779, Independent
Contractor or Employee.
If you are not an employee but the amount in this box is not self-
employment (SE) income (for example, it is income from a sporadic activity
or a hobby), report this amount on the “Other income” line (on Schedule 1
Recipient’s taxpayer identification number (TIN).
For your protection, this
form may show only the last four digits of your TIN (social security number
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
Box 1. Shows nonemployee compensation. If the amount in this box is SE
income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on
Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the
recipient/partner completes Schedule SE (Form 1040).
Note: If you are receiving payments on which no income, social security,
and Medicare taxes are withheld, you should make estimated tax
payments. See Form 1040-ES (or Form 1040-ES (NR)). Individuals must
report these amounts as explained in these box 1 instructions.
Corporations, fiduciaries, and partnerships must report these amounts on
the appropriate line of their tax returns.
Box 2. If checked, consumer products totaling $5,000 or more were sold
to you for resale, on a buy-sell, a deposit-commission, or other basis.
Generally, report any income from your sale of these products on Schedule
C (Form 1040).
Box 3. Reserved for future use.
Box 4. Shows backup withholding. A payer must backup withhold on
certain payments if you did not give your TIN to the payer. See Form W-9,
Request for Taxpayer Identification Number and Certification, for
information on backup withholding. Include this amount on your income
tax return as tax withheld.
Boxes 5–7. State income tax withheld reporting boxes.
Future developments. For the latest information about developments
related to Form 1099-NEC and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form1099NEC.
Free File. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
online federal tax preparation, e-filing, and direct deposit or payment