If you pay people who aren't employees, you will probably send a 1099. Which one depends on what the payment was for.
1099-NEC: payments for services
Form 1099-NEC reports nonemployee compensation: money paid to independent contractors, freelancers and similar workers for services they did for your business.
1099-MISC: other kinds of payments
Form 1099-MISC covers miscellaneous income that doesn't belong on other forms, such as rents, royalties, and prizes and awards, along with certain other payments.
A simple test
Did you pay someone for work they did for you as a non-employee? That points to the NEC. Was it rent, a royalty or a prize? That points to the MISC. When it isn't clear, read the IRS instructions for each form, which list what belongs where.
Deadlines
The 1099-NEC is generally due to both the recipient and the IRS by January 31. For the 1099-MISC, recipients generally get their copy by January 31, and the IRS copy is generally due February 28 on paper or March 31 if you file electronically. Dates can move when they fall on a weekend or holiday and can change from year to year, so confirm them in the instructions for the year you are filing.
Collect a W-9 first
Before you pay a contractor, ask them for a Form W-9. It gives you their name, address and taxpayer ID number, which you need to fill in the 1099 later. It is much easier to get it at the start than to chase it in January.
A printing warning
The IRS says Copy A of these forms, as printed from its website, can't be filed, because the official paper Copy A is scannable. To file on paper you need the official forms from the IRS. You can also file electronically. You can still fill in the recipient copies. The 1099 pages on DocZap carry the same warning.
Reporting thresholds change
The dollar amount that triggers a 1099 has changed over time and can change again. Check the current IRS instructions instead of relying on a number you remember.
Fill in your 1099 copies without uploading them
Both forms open in DocZap with every field ready to type into, and nothing is sent to a server. This is general information, not tax advice.
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