Form 1099-NEC Nonemployee Compensation

Report total payments to the nonemployee in Box 1. Obtain a completed W-9 from the payee before making payments. Furnish to the recipient and file with the IRS by January 31 — no automatic extension is available. If you paid a non-U.S. person, use Form 1042-S instead. Backup withholding (24%) is required if the payee does not provide a valid TIN.