1099-NEC (Non-Employee Compensation)

The IRS is making changes to 1099 reporting in 2020. Non-employee Compensation is no longer recorded on the form 1099 MISC. File form 1099-NEC for each person you have paid at least $600 in:

  • Services performed by someone who is not your employee

The 1099-NEC form is due in the mail by January 31st, 2020

For 2020, the following types of payment will still be reported on the 1099 MISC:

  • Rents
  • Other income
  • Payments to an attorney