Who files a 1099-NEC
A business uses Form 1099-NEC to report nonemployee compensation — payments to independent contractors, freelancers and other people who are not on payroll. The payer files it with the IRS and gives copies to the person who was paid. If you are the one who received the money, you do not fill this form in; you receive it, and the W-9 you gave the payer is where your name and TIN came from.
The copies in this PDF
This IRS PDF contains every copy of the form:
- Copy A — for the IRS. Printed in red and for information only: the IRS states on the form that copies of Copy A printed from this PDF are not scannable and must not be filed. File Copy A electronically (the IRS's free IRIS portal accepts it) or on the official red, scannable paper form.
- Copy 1 — for the state tax department, where required.
- Copy B — for the recipient.
- Copy 2 — for the recipient's state return, where required.
- Copy C — for the payer's records.
Each copy has its own set of fields — 140 in total — so you fill the copies you actually need, typically Copy B for the contractor and Copy C for your files.
Which revision this is
The file is the IRS's December 2026 revision, intended for amounts paid in calendar year 2026 and filed in early 2027. The first page of the PDF is an IRS notice explaining which revision to use for which year; read it if you are filing for a different year.
FAQ
Can I print this and mail Copy A to the IRS?
No. The IRS says self-printed Copy A from this PDF cannot be scanned and may lead to a penalty. E-file, or order the official red forms.
What is the deadline?
Form 1099-NEC is generally due to both the recipient and the IRS by January 31 of the year after payment. Check the instructions on the form for weekend and holiday adjustments.
Can I use this for rent or royalties?
No — those are reported on Form 1099-MISC.