Automate nonemployee compensation reporting for contractors, freelancers, and gig workers.
Form 1099-NEC (Nonemployee Compensation) reports payments made to independent contractors, freelancers, and other non-employees. You must file 1099-NEC if you paid $600 or more to a non-employee during the tax year.
| Box | Description |
|---|---|
| Box 1 | Nonemployee compensation |
| Box 2 | Payer made direct sales totaling $5,000 or more (checkbox) |
| Box 4 | Federal income tax withheld |
| Box 5-7 | State tax information (state, ID number, income) |
Report earnings for drivers, delivery workers, and on-demand service providers. Handle thousands of forms at scale with batch API submission.
Issue 1099-NEC forms to freelancers and consultants. Automate TIN collection and validation before filing season.
Add contractor payment reporting to your payroll product. White-label the filing experience for your customers.
# Create a 1099-NEC form with e-file and mailing
POST /api/v1/forms/f1099_nec
{
"tax_year": 2025,
"payer_id": "pyr_abc123",
"recipient_id": "rcp_xyz789",
"box1": "15000.00",
"box4": "0.00",
"efile": true,
"mail_recipient": true
}The API validates all fields against IRS requirements and returns detailed error messages for any issues.
File 1099-NEC forms for current and prior tax years:
Unlike other 1099 forms, 1099-NEC has the same deadline for both recipient delivery and IRS filing.