After a 38-year absence, Form 1099-NEC made its return in the 2020 tax year. For the last few decades, business owners were responsible for using Form 1099-MISC to report nonemployee compensation. But with Form 1099-NEC, employers can say hello to a revamped form and goodbye to reporting nonemployee compensation on Form 1099-MISC.
所以，转移，表格1099米。镇上有一个新的警长，它的名字是1099-nec。
IRS表格概述1099 MISC
表格1099-MISC杂项信息是一种信息退货业务，用于报告杂项付款（例如，租金和特许权使用费）。
文件表格为您在纳税年期间提供以下类型的付款方式1099 MISC：
- 至少10美元的特许权使用费或经纪人付款代替股息或免税利益。
- 以下至少600美元：
- 租赁
- Prizes and awards
- Other income payments
- Cash from a notional principal contract to an individual, a partnership, or an estate
- 任何渔船收益
- 医疗保健支付
- 作物保险收益
- 付款给法律服务的律师（不是费用）
- 购买用于转售的鱼
- 第409A节推迟
- 非资格化延期赔偿金
Do not use Form 1099-MISC for W-2 employees. And as of tax year 2020, do not use Form 1099-MISC to report independent contractor payments (that’s where Form 1099-NEC comes into play).
什么是1099-nec？
Form 1099-NEC, Nonemployee Compensation, is a form that solely reports非雇人赔偿。表格1099-NEC是nota replacement for Form 1099-MISC. Form 1099-NEC is only replacing the use of Form 1099-MISC for reporting independent contractor payments.
而且，1099-NEC实际上不是一种新形式。它是在1982年使用的最后一次使用。然而，美国国税局在2020年恢复了表格。所以......为什么美国国税局汇款1099-NEC？
从2015年保护美国人免受税收徒步旅行法案（PATH Act），纳税人可以在2月28日之前提出一种1099毫米的形式，每年2月28日举报非雇人赔偿和杂项付款。路径行为改变了1099米的形式到期日到1月31日报告非雇人赔偿。
Because of the due date change for nonemployee compensation, taxpayers had to begin separating nonemployee compensation using two Forms 1099. This change not only caused a lot of confusion for business owners and taxpayers, but it also caused the IRS to mistakenly treat forms received after the January 31 deadline as late returns.
The IRS has brought back Form 1099-NEC to separate nonemployee expenses and clear up the confusion.
Prior to 2020, you would include nonemployee compensation in Box 7 on Form 1099-MISC. In 2020, Box 7 on Form 1099-MISC turned into “Payer made direct sales of $5,000 or more of consumer products to a buyer (recipient) for resale,” and nonemployee compensation is reported on Form 1099-NEC instead.
1099-NEC报告了什么？
Again, report nonemployee compensation on Form 1099-NEC. Nonemployee compensation typically includes fees, commissions, prizes, and awards.
文件表格1099-NEC为您支付以下年度的人：
- $ 600或更长时间：
- 由不是您的员工（例如，独立承包商）执行的服务。这包括零件或支付
用于执行服务的材料OR - 来自任何从事捕鱼或企业的任何人购买的鱼（或其他水生生活）的现金支付OR
- Payments to an attorney (Attorneys’ fees of
$600 or more paid in the course of your trade or business)
- 由不是您的员工（例如，独立承包商）执行的服务。这包括零件或支付
报告以1099-NEC的框1中的上述付款。
文件形式1099 w——nec为每个人ithheld any federal income tax (box 4) under the backup withholding rules (regardless of the amount of the payment).
通常，您通常必须将付款报告为“不熟悉赔偿”全部of the following conditions apply:
- 您将支付给不是您员工的个人
- 付款是您的贸易或业务过程中的服务
- 您将支付给个人，伙伴关系，遗产或公司
- 对收款人的付款至少为600美元
如果您支付独立承包商非雇人的赔偿，请单独的非雇人赔偿金从您的所有其他形式1099 MISC付款。
You must know如何填写1099-nec如果您有任何工人，则在非熟悉的赔偿中支付了600美元以上。
Where do you send Form 1099-NEC?
You need to know where to file 1099-NEC. Like Form 1099-MISC, there are multiple copies of Form 1099-NEC you must distribute.
查看下面的每个副本及其收件人：
- 复制答：美国国税局
- 复制1：国家税务部门，如适用
- 复制B：独立承包商
- 复制2：独立承包商
- 复制C：保留您的业务记录
您可以以电子方式提交1099-NEC，或者您可以将其邮寄给IRS。您邮寄填妥的表格的位置取决于您的州。到E-File表单1099-NEC，使用美国国税局的消防系统。
| 想要了解更多关于归档表格1099-NEC的更多信息吗？Download our FREE guideon your 1099-NEC and 1099-MISC state filing requirements, complete with deadlines and state government links! |
你在1099-nec表格上包含什么？
作为提醒，新聘请的独立承包商必须填写Form W-9。Then, you can use their Form W-9 to fill out Form 1099-NEC.
在填写形式1099-NEC时，包括以下信息：
- 您的姓名，地址和电话号码
- 你的锡（Taxpayer Identification Number的）
- Recipient’s name, address, and TIN
- 总非雇人赔偿
- 联邦和州所得税扣税（如适用）
For more information on how to fill out the form, check out the美国国税局的网站和1099-nec说明。
什么时候是1099-nec截止日期？
雇主不仅必须将新的1099-NEC放在雷达上，但他们还需要将他们的日历标记为新的非雇人补偿截止日期。
Starting in 2021, send copies of Form 1099-NEC to workers you paid nonemployee compensation to during the year by January 31 or the next business day (if it falls on a weekend).
Also file Copy A with the IRS by January 31 each year.
本文已从2020年3月17日的原始出版日期更新。
这并非旨在作为法律建议;有关更多信息，请click here.