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The form includes payer and recipient details, payer and recipient TINs, and fields for nonemployee compensation, cash tips, overtime compensation, direct sales for resale, federal and state withholding, and state income reporting, along with filing references to related IRS forms and instructions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-nec-nonemployee-compensation-draft-do-not-file/304004/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-nec-nonemployee-compensation-draft-do-not-file/304004.png","ImageObject",442,249,{"name":88,"@type":89},"Hazel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Is this Form 1099-NEC version ready to file?","Question",{"text":108,"@type":109},"No. The document is explicitly marked “DRAFT—NOT FOR FILING” and “DRAFT — DO NOT FILE,” and it states it is an early release draft provided for information only.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What key information does the form collect?",{"text":113,"@type":109},"It collects payer and recipient names and addresses, payer and recipient TINs, and reporting amounts such as nonemployee compensation, cash tips, overtime compensation, and other specified items including withholding.",{"name":115,"@type":106,"acceptedAnswer":116},"Where does the document direct users for related forms, instructions, and filing references?",{"text":117,"@type":109},"It references IRS.gov pages for draft forms and latest forms, and points to related resources such as Form 1040, Pub. 501, Form W-4, and Schedule A, including instructions to type links directly into the browser address bar.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304004,1790551444,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \n7171  VOID  CORRECTED  \n\n| PAYER’S name |  |  |  |  |  | OMB No. 1545-0116 |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  | Form 1099-NEC (Rev. December 2026) |  | Nonemployee Compensation |\n| Street address |  | Room or suite no. |  |  |  |  |  |  |\n|  |  |  |  |  |  | For calendar year |  |  |\n| City or town |  | Telephone number |  |  |  |  |  |  |\n|  |  |  |  |  | 1a Nonemployee compensation\u003Cbr>$ |  |  | Copy A\u003Cbr>For\u003Cbr>Internal Revenue Service Center\u003Cbr>For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the\u003Cbr>General Instructions for Certain Information Returns.\u003Cbr>[www.irs.gov/Form1099](www.irs.gov/Form1099) |\n| State or province | Country | ZIP or foreign postal code |  |  |  |  |  |  |\n| PAYER’S TIN | RECIPIENT’S TIN |  |  |  | 1b Cash tips\u003Cbr>$ | 1c TTOC |  |  |\n| RECIPIENT’S name |  |  |  |  | 1d Overtime compensation\u003Cbr>$ |  |  |  |\n| Street address |  |  | [Apt. no](Apt. no). |  | 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  |  |  |  |\n| City or town |  |  |  |  |  |  |  |  |\n|  |  |  |  |  | 3 Excess golden parachute payments\u003Cbr>$ |  |  |  |\n| State or province | Country | ZIP or foreign postal code |  |  |  |  |  |  |\n|  |  |  |  |  | 4 Federal income tax withheld\u003Cbr>$ |  |  |  |\n| Account number (see instructions)  |  |  |  | 2nd TIN not.\u003Cbr>| 5 State ta","cbCaiiwz0gkbC9oG","https://ap.wps.com/l/cbCaiiwz0gkbC9oG","pdf",300013,6,"English","# Form 1099-NEC (Nonemployee Compensation)\n## Payer and recipient information\n## Compensation and withholding fields\n## IRS draft notices and filing guidance","[{\"question\":\"Is this Form 1099-NEC version ready to file?\",\"answer\":\"No. The document is explicitly marked “DRAFT—NOT FOR FILING” and “DRAFT — DO NOT FILE,” and it states it is an early release draft provided for information only.\"},{\"question\":\"What key information does the form collect?\",\"answer\":\"It collects payer and recipient names and addresses, payer and recipient TINs, and reporting amounts such as nonemployee compensation, cash tips, overtime compensation, and other specified items including withholding.\"},{\"question\":\"Where does the document direct users for related forms, instructions, and filing references?\",\"answer\":\"It references IRS.gov pages for draft forms and latest forms, and points to related resources such as Form 1040, Pub. 501, Form W-4, and Schedule A, including instructions to type links directly into the browser address bar.\"}]","Form 1099-NEC - Nonemployee Compensation - DRAFT — DO NOT FILE | PDF",1789808880]