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Important Information About the 1099-NEC

The IRS has reinstated Form 1099-NEC, Nonemployee Compensation, effective for tax year 2020 and forward. This form will report nonemployee compensation formerly reported on line 7 of Form 1099-MISC, Miscellaneous Income. 

Steps to Submitting Your Company’s 1099-NEC Files

  1. Ensure you have a Withholding Account or are a Withholding Submitter for the company.
    • If you own/operate the business or are a payroll employee for the company, first apply for a Withholding Account for the company. 
    • If you are a tax or payroll professional that handles payroll for multiple companies, sign up to be a Withholding Submitter using Revenue Online for any companies for which you are submitting annual reconciliation documents, if you have not done so already. 
  2. Separate all other 1099 and W-2 forms from the 1099-NEC forms. You cannot submit additional forms when submitting 1099-NEC files. 
    • Note: 1099-NEC files must be submitted as a .TXT file.
  3. Submit 1099-NEC using Revenue Online. You can submit 1099-NEC forms by manual entry or by uploading them. For instructions on how to do this, review the "Submit Year-End Statements" information on the How to File Withholding Online web page

Additional Year-End Withholding Information