[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304850-105":53,"doc-detail-304850-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","nonemployee-compensation-form-1099-nec","Nonemployee Compensation - Form 1099-NEC","","Nonemployee Compensation Form 1099-NEC provides recipient instructions for tax reporting when the payer treated the recipient as a nonemployee and did not withhold income tax or Social Security and Medicare taxes. It explains how to report box 1 amounts, when estimated tax payments may be required, and how to handle certain resale product income (box 2) and backup withholding (box 4). It includes recipient and payer identification details, account and tracking numbers, and references IRS publications and Form 8919.",{"@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":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/nonemployee-compensation-form-1099-nec/304850/",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/nonemployee-compensation-form-1099-nec/304850.png","ImageObject",442,249,{"name":88,"@type":89},"Cart","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why did I receive Form 1099-NEC instead of Form W-2?","Question",{"text":108,"@type":109},"The payer treated you as a nonemployee and did not withhold income tax or Social Security and Medicare tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Where should I report the amount shown in box 1?",{"text":113,"@type":109},"Report it as wages on the applicable line of Form 1040/1040-SR/1040-NR if you believe you are an employee and cannot get the payer to correct it; follow the box 1 instructions for nonemployee compensation and other-income scenarios.",{"name":115,"@type":106,"acceptedAnswer":116},"What is backup withholding shown in box 4?",{"text":117,"@type":109},"Backup withholding may apply if you did not provide your TIN to the payer; the withheld amount is included on your income tax return as tax withheld.","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},304850,1790483785,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},18829141979164,"https://eur-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Maplebear, Inc. DBA Instacart 50 Beale Street Suite 600  \nSan Francisco, CA  \n94105  \n03/13/2026  \nIf you have any questions please contact: [1099@instacart.com](1099@instacart.com)  \nThomas Salveter 39585 Hood St Sandy, OR 97055  \nInstructions for Recipient  \nYou received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax.  \nIf you believe you are an employee and cannot get the payer to correct this form, report the amount shown in box 1 on the line for \"Wages, salaries, tips, etc.\" of Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 and attach it to your return. For more information, see Pub. 1779, Independent Contractor or Employee.  \nIf you are not an employee but the amount in box 1 is not self-employment(SE) income (for example, it is income from a sporadic activity or a hobby), report the amount shown in box 1 on the \"Other income\" line (on Schedule 1 (Form 1040)) .  \nRecipient’s taxpayer identification number (TIN) . For your protection, this form mayshow only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) . However, the issuer has reported your complete TIN to the IRS.  \nAccount number. May show an account or other unique number the payer assigned to distinguish your account.  \nBox 1 . Shows nonemployee compensation. If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the recipient/partner completes Schedule SE (Form 1040) .  \nNote: If you are receiving payments on which no income, social security, and Medicare taxes are withheld, you should make estimated tax payments. See Form 1040-ES (or Form 1040-ES (NR)) . Individuals must report these amounts as explained in these box 1 instructions. Corporations, fiduciaries, and partnerships must report these amounts on the appropriate line of their tax returns.  \nBox 2 . If checked, consumer products totaling $5,000 or more were sold to you for resale, on a buy-sell, a deposit-commission,or other basis. Generally, report any income from your sale of these products on Schedule C (Form 1040) . Box 3 . Shows your total compensation of excess golden parachute payments subject to a 20% excise tax. See your tax return instructions for where to report.  \nBox 4 . Shows backup withholding. A payer must backup withhold on certain payments if you did not give your TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld.  \nBoxes 5-7 . State income tax withheld reporting boxes.  \nFuture developments. For the latest information about developments related to Form 1099-NEC and its instructions, such as legisla. tion enacted after they were published, [go to](go to www.irs.gov/Form1099NEC)[ www.irs.gov/Form1099NEC](go to www.irs.gov/Form1099NEC)  \nFree [File Program.](File Program. Go to www.irs.gov/FreeFile to)[ Go to](File Program. Go to www.irs.gov/FreeFile to)[ www.irs.gov/FreeFile](File Program. Go to www.irs.gov/FreeFile to)[ to](File Program. Go to www.irs.gov/FreeFile to) see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.  \n X CORRECTED (if checked)   \nPAYER’S name, street address, city or town, state or province, country, ZIP OMB No. 1545-0116  \nor foreign postal code, and telephone no.  \nMaplebear, Inc. DBA Instacart  \n50 Beale Street Suite 600  \nSan Francisco, CA 94105  \nPAYER’STIN RECIPIENT’S TIN  \nÀ¾¶ ¹  \nNonemployee Compensation  \nForm 1099-NEC  \n1 Nonemployee compensation Copy B $ 15,316.84 For Recipient  \n2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  ","cbCairDvLcIuWNd4","https://ap.wps.com/l/cbCairDvLcIuWNd4","pdf",30834,"English","# Instructions for Recipient\n## How to report amounts shown in box 1\n## Estimated tax payments when no withholding\n## Reporting resale product income in box 2\n## Backup withholding in box 4\n## Information and future developments links","[{\"question\":\"Why did I receive Form 1099-NEC instead of Form W-2?\",\"answer\":\"The payer treated you as a nonemployee and did not withhold income tax or Social Security and Medicare tax.\"},{\"question\":\"Where should I report the amount shown in box 1?\",\"answer\":\"Report it as wages on the applicable line of Form 1040/1040-SR/1040-NR if you believe you are an employee and cannot get the payer to correct it; follow the box 1 instructions for nonemployee compensation and other-income scenarios.\"},{\"question\":\"What is backup withholding shown in box 4?\",\"answer\":\"Backup withholding may apply if you did not provide your TIN to the payer; the withheld amount is included on your income tax return as tax withheld.\"}]","Nonemployee Compensation - Form 1099-NEC | PDF",1789818579]