在缺席了38年之后，表格1099-NEC在2020年纳税年度完成了纳税申报。在过去的几十年里，企业主有责任使用表格1099-MISC来报告非雇员的薪酬。但有了表格1099-NEC，雇主就可以告别修改后的表格，告别用表格1099-MISC报告非雇员薪酬了。

So, move over, Form 1099-MISC. There’s a new sheriff in town, and its name is Form 1099-NEC.

Overview of IRS Form 1099-MISC

Form 1099-MISC, Miscellaneous Information, is an information return businesses use to report miscellaneous payments (e.g., rents and royalties).

File Form 1099-MISC for each person you have given the following types of payments to during the tax year:

• 至少10美元的版税或经纪人收入，以代替股息或免税利息。
• At least $600 in the following:
  • Rents
  • Prizes and awards
  • Other income payments
  • Cash from a notional principal contract to an individual, a partnership, or an estate
  • Any fishing boat proceeds
  • Medical and health care payments
  • Crop insurance proceeds
  • Payments to an attorney for legal services (NOT fees)
  • Fish purchased for resale
  • Section 409A deferrals
  • Nonqualified deferred compensation

Do not use Form 1099-MISC for W-2 employees. And as of tax year 2020, do not use Form 1099-MISC to report independent contractor payments (that’s where Form 1099-NEC comes into play).

What is Form 1099-NEC?

Form 1099-NEC, Nonemployee Compensation, is a form that solely reportsnonemployee compensation. Form 1099-NEC isnota replacement for Form 1099-MISC. Form 1099-NEC is only replacing the use of Form 1099-MISC for reporting independent contractor payments.

And, the 1099-NEC is actually not a new form. It was last used in 1982. However, the IRS revived the form in 2020. So … why is the IRS bringing back Form 1099-NEC?

Before the 2015 Protecting Americans from Tax Hikes Act (PATH Act), taxpayers could file one Form 1099-MISC to report nonemployee compensation and miscellaneous payments by February 28 each year. The PATH Act changed the Form 1099-MISCdue dateto January 31 for reporting nonemployee compensation.

由于非雇员补偿的到期日改变，纳税人必须开始使用两张表格1099区分非雇员补偿。这一变化不仅给企业主和纳税人造成了很多困惑，还导致美国国税局错误地将1月31日截止日期之后收到的表格视为逾期申报表。

The IRS has brought back Form 1099-NEC to separate nonemployee expenses and clear up the confusion.

在2020年之前，你需要将非雇员补偿纳入表格1099-MISC的第7栏。2020年，1099-MISC表的第7栏变成了“支付人直接向买方(接受方)销售5000美元或以上的消费产品用于转售”，而非员工薪酬则改为报告在1099-NEC表上。

What is reported on 1099-NEC?

同样，在表格1099-NEC上报告非雇员薪酬。非雇员薪酬通常包括费用、佣金、奖品和奖励。

File Form 1099-NEC for each person you paid the following to during the year:

• $600 or more in:
  • Services performed by someone who is not your employee (e.g., independent contractor). This includes payments for parts or
    materials used to perform the servicesOR
  • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fishOR
  • Payments to an attorney (Attorneys’ fees of
    $600 or more paid in the course of your trade or business)

在表格1099-NEC第1栏报告上述付款。

同时，根据备份扣缴规则，为每个扣缴联邦所得税的人(第4栏)提交1099-NEC表格(无论支付的金额是多少)。

You must typically report a payment as nonemployee compensation ifallof the following conditions apply:

1. You made the payment to an individual who is not your employee
2. The payment was for services in the course of your trade or business
3. You made the payment to an individual, a partnership, an estate, or a corporation
4. Payments to the payee were at least $600 during the year

If you pay an independent contractor nonemployee compensation, separate nonemployee compensation payments from all of your other Form 1099-MISC payments.

You must knowhow to fill out a 1099-NECif you have any workers you paid $600 or more to in nonemployee compensation.

Where do you send Form 1099-NEC?

You need to know where to file 1099-NEC. Like Form 1099-MISC, there are multiple copies of Form 1099-NEC you must distribute.

Check out each copy and its recipient below:

• Copy A: The IRS
• Copy 1: State tax department, if applicable
• Copy B: Independent contractor
• Copy 2: Independent contractor
• Copy C: Keep in your business records

You can file Form 1099-NEC electronically, or you can mail it to the IRS. Where you mail your completed form depends on your state. To e-File Form 1099-NEC, use theIRS’s FIRE system.

Want to learn more about filing Form 1099-NEC with the state?Download our FREE guideon your 1099-NEC and 1099-MISC state filing requirements, complete with deadlines and state government links!

What do you include on Form 1099-NEC?

As a reminder, newly hired independent contractors must fill outForm W-9. Then, you can use their Form W-9 to fill out Form 1099-NEC.

When filling out Form 1099-NEC, include the following information:

• Your name, address, and phone number
• Your TIN (Taxpayer Identification Number)
• Recipient’s name, address, and TIN
• Total nonemployee compensation
• Federal and state income tax withheld (if applicable)

For more information on how to fill out the form, check out theIRS’s website和1099 - nec指令。

When is the Form 1099-NEC deadline?

Not only do employers have to keep the new 1099-NEC on their radars, but they also need to mark their calendars for a new nonemployee compensation due date.

从2021年开始，在1月31日或下一个工作日(如果是周末)之前，将1099-NEC表格的复印件发给你在一年内支付过非雇员补偿的员工。

每年1月31日前向美国国税局提交副本A。

This article has been updated from its original publication date of March 17, 2020.

This is not intended as legal advice; for more information, please请点击这里。