Instructions for Recipient
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.
FATCA filing requirement. If the FATCA filing requirement box is checked,
the payer is reporting on this Form 1099 to satisfy its chapter 4 account
reporting requirement. You may also have a filing requirement. See the
Instructions for Form 8938.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
Box 1. Shows nonemployee compensation and/or nonqualified deferred
compensation (NQDC). If you are in the trade or business of catching fish,
box 1 may show cash you received for the sale of fish. If the amount in this
box is self-employment (SE) income, report it on Schedule C or F (Form
1040 or 1040-SR), and complete Schedule SE (Form 1040 or 1040-SR).
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. If you are
not an employee but the amount in this box is not 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 (Form 1040 or 1040-SR); or on Form
The amounts being reported as NQDC are includible in gross income for
failure to meet the requirements under section 409A. This amount is also
reported on Form 1099-MISC for additional tax calculation. See the
Instructions for Forms 1040 and 1040-SR, or the Instructions for Form
Box 2. Reserved.
Box 3. Reserved.
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.