Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms
. Click on
Employer and Information Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE
) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Form 1099-NEC
2020
Cat. No. 72590N
Nonemployee
Compensation
Copy A
For
Internal Revenue
Service Center
Department of the Treasury - Internal Revenue Service
File with Form 1096.
OMB No. 1545-0116
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2020 General
Instructions for
Certain
Information
Returns.
7171
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
2nd TIN not.
1 Nonemployee compensation
$
2
3
4 Federal income tax withheld
$
5 State tax withheld
$
$
6 State/Payer’s state no. 7 State income
$
$
Form 1099-NEC
www.irs.gov/Form1099NEC
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1099-NEC
2020
Nonemployee
Compensation
Copy 1
For State Tax
Department
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0116
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
1 Nonemployee compensation
$
2
3
4 Federal income tax withheld
$
5 State tax withheld
$
$
6 State/Payer’s state no. 7 State income
$
$
Form 1099-NEC
www.irs.gov/Form1099NEC
Form 1099-NEC
2020
Nonemployee
Compensation
Copy B
For Recipient
Department of the Treasury - Internal Revenue Service
This is important tax
information and is
being furnished to
the IRS. If you are
required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if
this income is taxable
and the IRS
determines that it has
not been reported.
OMB No. 1545-0116
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
1 Nonemployee compensation
$
2
3
4
Federal income tax withheld
$
5 State tax withheld
$
$
6 State/Payer’s state no. 7 State income
$
$
Form 1099-NEC
(keep for your records)
www.irs.gov/Form1099NEC
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
1040-NR).
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
1040-NR.
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.
Form 1099-NEC
2020
Nonemployee
Compensation
Copy 2
To be filed with
recipient’s state
income tax return,
when required.
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0116
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
1 Nonemployee compensation
$
2
3
4
Federal income tax withheld
$
5 State tax withheld
$
$
6 State/Payer’s state no. 7 State income
$
$
Form 1099-NEC
www.irs.gov/Form1099NEC
Form 1099-NEC
2020
Nonemployee
Compensation
Copy C
For Payer
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0116
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2020 General
Instructions for
Certain
Information
Returns.
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
2nd TIN not.
1 Nonemployee compensation
$
2
3
4
Federal income tax withheld
$
5 State tax withheld
$
$
6 State/Payer’s state no. 7 State income
$
$
Form 1099-NEC
www.irs.gov/Form1099NEC
Instructions for Payer
To complete Form 1099-NEC, use:
• The 2020 General Instructions for Certain Information
Returns, and
• The 2020 Instructions for Forms 1099-MISC and
1099-NEC.
To order these instructions and additional forms, go
to www.irs.gov/Form1099NEC.
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, or 5498 that you print from the IRS website.
Due dates. Furnish Copy B of this form to the recipient
by February 1, 2021.
File Copy A of this form with the IRS
by February 1, 2021.
To file electronically, you must have software that
generates a file according to the specifications in Pub.
1220. The IRS does not provide a fill-in form option for
Copy A.
Need help? If you have questions about reporting on
Form 1099-NEC, call the information reporting customer
service site toll free at 866-455-7438 or 304-263-8700
(not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).