Form 1099-NEC. Freelance and contractor payReports nonemployee compensation. No tax is usually withheld, so you report it on Schedule C and pay income tax plus self-employment tax.
Tax forms › 1099-NEC
Forms you receive
Form 1099-NEC
Freelance and contractor pay
What it is
Reports nonemployee compensation. No tax is usually withheld, so you report it on Schedule C and pay income tax plus self-employment tax.
Who it's for
Independent contractors and freelancers paid by a business.
Good to know
- All business income is taxable, whether or not you get a 1099.
- Your expenses reduce the taxable profit; keep receipts.
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The law behind it
Related forms
W-2Wage and tax statement from your employer1099-KPayments through apps and card processors1099-INT, DIV and BInterest, dividends and investment sales1098-TCollege tuition statement
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.