I hire independent contractors. How do I make a 1099 NEC and issue it to them?

MB5005

I hire independent contractors and need to issue them a 1099 NEC because it is over $600. How do I make a 1099 NEC and issue it to them? Also do I need to file it with the IRS?

LaurenS

Great question. Yes, the 1099-NEC will need to be filed with the IRS. Copies of form 1099-NEC can be found on the IRS website, which can be printed so information can be written in. Copy A will be sent to the IRS along with form 1096 while copy B will be given to the recipient.

Here is a link to both Copy A and B for Form 1099-NEC:

https://www.irs.gov/pub/irs-pdf/f1099nec.pdf

Here is a link to form 1096:

https://www.irs.gov/forms-pubs/about-form-1096