FORM 1099-NEC · NONEMPLOYEE COMPENSATION
| Recipient's name | Recipient's TIN | Payer's name | Payer's TIN | ||||
|---|---|---|---|---|---|---|---|
| Recipient's address | Payer's address | ||||||
| City, State, ZIP | City, State, ZIP | ||||||
| Box numbers → | Content | |||||||
| 1 | Nonemployee compensation | 2 | Fed. income tax withheld | ||||
| 3 | Fed. income tax withheld | 4 | Social security tax withheld | ||||
| 5 | Medicare tax withheld | 6 | Medicare wages | ||||
| 7 | Social security wages | 8 | Social security tips | ||||
| 9 | Statutory employee | 10 | Replacement types | ||||
| 11 | State/Local | 12 | Deferred amount | ||||
| 13 | Backup withholding | 14 | Third-party payer | ||||