1099-NECNonemployee Compensation
- Source
- irs.gov/pub/irs-pdf/f1099nec.pdf
- Size
- 537,467 bytes
- SHA-256
- Revision (page)
- Dec 2026
- Revision (footer)
- Form 1099-NEC (Rev. 12-2026) ✓ match
- Fetched
- 2026-11-02 07:31 UTC
Form 1099-NEC reports nonemployee compensation: payments a business makes in the course of its trade or business to an independent contractor or other non-employee for services. The payer files it with the IRS and gives a copy to the recipient, usually using the contractor's W-9 for the name and TIN. The IRS issues information returns up to a year ahead, so the revision on irs.gov now, December 2026, is the one to use first for amounts paid in calendar year 2026, filed beginning January 2027. This page has no filler on purpose: the Copy A in the downloadable PDF cannot be scanned, so it must not be filed. File Copy A electronically (the IRS's free IRIS portal) or on official scannable forms ordered from the IRS.
Why there is no filler on this page
Information page“Do not print and file copy A of this PDF; we may impose a penalty for filing information return forms that we can’t scan.” — Form 1099-NEC (Rev. 12-2026), page 1 note
Line help for Form 1099-NEC
Plain-language notes written from the official instructions, with the place each one comes from. Informational, not tax advice.
Payer's name, address, phone and TIN; the recipient's TIN, name and address; and an account number if you have several 1099-NECs for one recipient.
Form 1099-NEC (Rev. 12-2026), Copy A layoutPayments for services by someone who is not your employee, as defined in the Instructions for Forms 1099-MISC and 1099-NEC. Check those instructions for the reporting threshold and exceptions for the year you are reporting.
Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)Box 2 is a checkbox for direct sales of consumer products for resale; box 3 now reports excess golden parachute payments (moved from 1099-MISC); box 4 is federal income tax withheld, such as backup withholding.
“You can now report these payments on Form 1099-NEC, box 3.”
Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Excess golden parachute paymentsState tax withheld, the payer's state number and state income, if your state participates.
Form 1099-NEC (Rev. 12-2026), boxes 5–7If you correct a paper form, do not check the VOID box; that tells IRS scanners to skip the form.
“Your correction will not be entered into IRS records if you check the VOID box.”
Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)Rev. December 2026 is for 2026 payments.
The IRS releases information returns up to a year early. The April 2025 revision was for 2025 amounts; the December 2026 revision is first used for 2026 amounts, filed starting January 2027.
“we are developing a December 2026 revision of Form 1099-NEC, to use first to report amounts for calendar year 2026 with the first filings with the IRS beginning in January 2027.”
Form 1099-NEC PDF, Which Revision To Use for Which YearJanuary 31.
File Form 1099-NEC with the IRS on or before January 31, on paper or electronically; if that falls on a weekend or legal holiday, it moves to the next business day.
“Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures.”
Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Filing datesCollect a W-9 first.
Payers usually get the contractor's name and TIN on Form W-9 before paying. A W-9 is given to the payer, not sent to the IRS.
pdfnex W-9 pageRevision history
We check the IRS forms list every day and hash the PDF bytes every week. irs.gov’s last-modified header is not reliable, so we compare the bytes. This list starts when our crawler first saw the form.
| Edition | Status | Fields |
|---|---|---|
| Rev. December 2026 | Current | baseline |
Related forms
W-9
Is there a 2026 W-9? No. The current revision is March 2024.
W-2c
Is there a 2026 W-2c? Yes. The current revision is January 2026.
SS-4
Is there a 2026 SS-4? No. The current revision is December 2025.
1040-ES
Is there a 2026 Form 1040-ES? Yes. Form 1040-ES (2026) is the edition on irs.gov now.
Sources
- About Form 1099-NEC (irs.gov) · checked 2026-10-05
- Form 1099-NEC (Rev. December 2026) · checked 2026-10-05
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) · checked 2026-10-05
- IRIS: e-file information returns · checked 2026-10-05
- IRS page for Form 1099-NEC · crawled 2026-11-02
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