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The document includes filing guidance about scanability for Copy A, encourages e-filing based on the number of information returns, and notes reference publications and notices.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-1099-nec-nonemployee-compensation-copy-a-for-internal-revenue-service-center/302705/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-1099-nec-nonemployee-compensation-copy-a-for-internal-revenue-service-center/302705.png","ImageObject",442,249,{"name":42,"@type":43},"Jacob","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Copy A used for on Form 1099-NEC?","Question",{"text":62,"@type":63},"Copy A is intended for internal Revenue Service center filing. It is provided in red and must be handled based on scanability requirements.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When is e-filing required or strongly encouraged?",{"text":67,"@type":63},"If you have 10 or more information returns to file, you may be required to file e-file. If fewer than 10 are filed, e-filing is strongly encouraged.",{"name":69,"@type":60,"acceptedAnswer":70},"What types of amounts does Form 1099-NEC report?",{"text":71,"@type":63},"It reports nonemployee compensation and includes fields for items such as federal income tax withheld, state tax withheld, and state income, along with other specified payment categories like excess golden parachute payments.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302705,1790343806,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":91,"language":92,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":93,"faqs":94,"seo_title":95,"seo_description":12,"update_tm":96,"read_time":26},962084931830,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",17,"Attention:  \nCopy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form isscannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at [IRS.gov/Form1099](IRS.gov/Form1099) , for more information about penalties.  \nPlease note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.  \nIf you have 10 or more information returns to file, you may be required to file e-file. Go to [IRS.gov/InfoReturn](IRS.gov/InfoReturn) for e-file options.  \nIf you have fewer than 10 information returns to file, we strongly encourage you to e-file. If you want to file them on paper, you can place an order for the official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, at [IRS.gov/EmployerForms](IRS.gov/EmployerForms. We)[. We](IRS.gov/EmployerForms. We)’ll mail you the forms you request and their instructions, as well as any publications you may order.  \nSee Publications  1141 , 1167 , and  1179 for more information about printing these forms.  \n7171  VOID  CORRECTED  \n\n| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |  |  |  |  | OMB No. 1545-0116\u003Cbr>Form 1099-NEC (Rev. April 2025) | Nonemployee Compensation |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  | For calendar year |  |  |\n| PAYER’S TIN | RECIPIENT’S TIN |  | 1 Nonemployee compensation\u003Cbr>$ |  |  |  | Copy A For Internal Revenue Service Center\u003Cbr>For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. [www.irs.gov/Form1099](www.irs.gov/Form1099) |\n| RECIPIENT’S name |  |  | 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale |  |  | |  |\n|  |  |  | 3 Excess golden parachute payments\u003Cbr>$ |  |  |  |  |\n| Street address (including [apt. no](apt. no).) |  |  |  |  |  |  |  |\n|  |  |  | 4 Federal income tax withheld\u003Cbr>$ |  |  |  |  |\n| City or town, state or province, country, and ZIP or foreign postal code |  |  |  |  |  |  |  |\n|  |  |  | 5 State tax withheld $ | 6 State/Payer’s state no. |  |  | 7 State income $ |\n| Account number (see instructions) |  | 2nd TIN not.\u003Cbr>|  |  |  |  |  |\n|  |  |  | $ |  |  |  | $ |\n\nForm 1099-NEC (Rev. 4-2025) Cat. No. 72590N [www.irs.gov/Form1099NEC](www.irs.gov/Form1099NEC) Department of the Treasury-Internal Revenue Service  \nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page  \n VOID  CORRECTED  \n\n| PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. |  |  |  | OMB No. 1545-0116\u003Cbr>Form 1099-NEC (Rev. April 2025) | Nonemployee Compensation |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  | For calendar year |  |  |\n| PAYER’S TIN | RECIPIENT’S TIN | 1 Nonemployee compensation\u003Cbr>$ |  |  |  | Copy 1 For State Tax Department |\n| RECIPIENT’S name\u003Cbr>Street address (including [apt. no](apt. no).)\u003Cbr>City or town, state or province, country, and ZIP or foreign postal code |  | 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale |  |  | |  |\n|  |  | 3 Excess golden parachute payments\u003Cbr>$ |  |  |  |  |\n|  |  | 4 Federal income tax withheld\u003Cbr>$ |  |  |  |  |\n|  |  | 5 State tax withheld $ | 6 State/Payer’s state no. |  |  | 7 State income $ |\n| Account number (see instructions) |  |  |  |  |  |  |\n|  |  | $ |  |  |  | $ |","cbCait6PzVbmvs6g","https://ap.wps.com/l/cbCait6PzVbmvs6g","pdf",302607,5,"English","# Key Instructions for Copy A\n## Scanability and Filing Guidance\n## When to File Electronically\n# Form 1099-NEC Data Fields\n## Payer and Recipient Information\n## Compensation and Tax Withholding\n## State Information","[{\"question\":\"What is Copy A used for on Form 1099-NEC?\",\"answer\":\"Copy A is intended for internal Revenue Service center filing. It is provided in red and must be handled based on scanability requirements.\"},{\"question\":\"When is e-filing required or strongly encouraged?\",\"answer\":\"If you have 10 or more information returns to file, you may be required to file e-file. 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