Free 1099 Form Generator
Create IRS Form 1099-NEC and 1099-MISC instantly. Perfect for businesses reporting payments to independent contractors and vendors.
Payer Information (Your Business)
Recipient Information (Contractor/Vendor)
Payment Information
Form 1099-NEC
Copy B - For Recipient
Payer Information
Name: _________________________
Address:
City, State, ZIP: ,
EIN: _________________________
Recipient Information
Name: _________________________
Address: _________________________
City, State, ZIP: ,
TIN: _________________________
Amounts
1. Nonemployee Compensation: $0.00
4. Federal Tax Withheld: $0.00
What is Form 1099?
Form 1099 is an IRS information return used to report various types of income other than wages, salaries, and tips. The most common types are 1099-NEC (Nonemployee Compensation) and 1099-MISC (Miscellaneous Income). Businesses must file 1099 forms when they pay $600 or more to independent contractors, freelancers, or vendors during a tax year.
1099-NEC
Use for reporting payments of $600+ to independent contractors, freelancers, and other non-employees for services performed.
1099-MISC
Use for reporting miscellaneous income such as rents, royalties, prizes, awards, and other income payments.
Filing Requirements
When to File
File Form 1099 with the IRS by January 31st of the year following the payment. Send Copy B to the recipient by the same deadline.
Who Needs to File
Businesses that pay $600 or more to independent contractors, freelancers, or vendors during a tax year must file Form 1099. This includes payments for services, rents, royalties, and other income.
How to File
File electronically through the IRS FIRE system or use Form 1096 to mail paper copies. Most businesses file electronically for faster processing and confirmation.
Important Information
- • File 1099 forms with the IRS by January 31st (or next business day if it falls on a weekend)
- • Send Copy B to the recipient by January 31st
- • Keep Copy C for your records for at least 4 years
- • Penalties apply for late filing or incorrect information
- • Use the information from W-9 forms to complete 1099 forms
- • This tool generates a standard 1099 form. Consult a tax professional for specific situations.
Frequently Asked Questions
What's the difference between 1099-NEC and 1099-MISC?
1099-NEC is used specifically for nonemployee compensation (payments to independent contractors). 1099-MISC is used for miscellaneous income like rents, royalties, and other types of payments.
Do I need to file 1099 for payments under $600?
Generally, no. You only need to file Form 1099 if you paid $600 or more to a contractor or vendor during the tax year. However, there are exceptions for certain types of payments.
What if I don't have the contractor's TIN?
You should request a W-9 form from the contractor before making payments. If you don't have their TIN, you may need to backup withhold at 24% and file Form 945. Always request W-9 forms before the first payment.
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