Business owners must file IRS Form 1099-NEC (Nonemployee Compensation) whenever they pay $600 or more to an independent contractor during the tax year. Employers use this document to report various ...
If your business pays nonemployee compensation and other reportable payments, you must be aware of two forms: Form 1099-MISC and Form 1099-NEC. Many employers are likely familiar with Form 1099-MISC.
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