Form 1099-NEC - Nonemployee Compensation

Nonemployee Compensation

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0116 can be found here:

Documents and Forms

Document Name Document Type
i1099-misc_and_nec--2022-01-00 (1).pdf www.irs.gov/forms-pubs/about-form-1099-nec Instruction
i1099-misc_and_nec--2022-01-00 (1).pdf www.irs.gov/forms-pubs/about-form-1099-nec Instruction
1099-NEC Nonemployee Compensation f1099-nec--2024-01-00.pdf www.irs.gov/forms-pubs/about-form-1099-nec Form
1099-NEC Nonemployee Compensation f1099-nec--2024-01-00.pdf www.irs.gov/forms-pubs/about-form-1099-nec Form
i1099-general--2023-00-00_PRA language.pdf PRA reference IC Document
i1099-general--2023-00-00_PRA language.pdf PRA reference IC Document
2023-1099-NEC-Burden-2023-09-19 13-33-28.pdf Burden IC Document
2023-1099-NEC-Burden-2023-09-19 13-33-28.pdf Burden IC Document

Information Collection (IC) Details

IC Title:	Form 1099-NEC - Nonemployee Compensation	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation:

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Instruction			i1099-misc_and_nec--2022-01-00 (1).pdf	https://www.irs.gov/forms-pubs/about-form-1099-nec	Yes	No	Printable Only
Form	1099-NEC	Nonemployee Compensation	f1099-nec--2024-01-00.pdf	https://www.irs.gov/forms-pubs/about-form-1099-nec	Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.046 - CADE Business Master File (BMF)	FR Citation: 83 FR 42980

Number of Respondents: 101,154,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits, Farms, Not-for-profit institutions

Percentage of Respondents Reporting Electronically: 68 %

	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	101,154,000	30,351,520	70,802,480
Annual IC Time Burden (Hours)	22,253,880	16,353,674	5,900,206
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
PRA reference	i1099-general--2023-00-00_PRA language.pdf	11/27/2023
Burden	2023-1099-NEC-Burden-2023-09-19 13-33-28.pdf	11/27/2023

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.