Who must file Form 1099-NEC?
297 views | Last modified 1/6/2021 9:54:24 AM EST | Added by ExpressEfile Team

Applicable To
Form 941 Form 1099 / W-2 Form 2290

Form 1099-NEC must be filed by payers if any of the following conditions are met:

  • The payer has made payment to someone who is not their employee or an individual, partnership, estate, or corporation
  • The payer has made payment for services in the course of business or trade
  • The payer has made payment totaling $600 in the calendar year

Form 1099-NEC must also be filed if federal income tax based on backup withholding rules was withheld even if the payment made is less than $600 within a year. You can e-file Form 1099-NEC through ExpressEfile easily and securely.

Nonemployee compensation includes the following types of payments:

  • Fees
  • Benefits
  • Commissions (including payments made to nonemployee salespeople)
  • Prizes and awards for the services rendered by a nonemployee
  • Fish purchases for cash
  • Professional service fees paid to attorneys
  • Any other form of compensation for services performed for your trade or business by a nonemployee.

Note: You need not file Form 1099-NEC to report personal payment.

To learn how to file Form 1099-NEC with ExpressEfile, click here.

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