Form 1099-NEC

The form you file for each US contractor you paid $600 or more by cash, check or bank transfer during the calendar year. Card payments are excluded.

In Solo Superstars

The Tax filing page lists 1099 vendors with year-to-date payments, recomputed from payments (not bills) on a calendar year. Card-paid amounts are left out because the processor reports them.

Example

Designer: 1,500 by transfer + 400 by card → 1,500 reportable; over the threshold, so a 1099-NEC is due.

Codes shown are the defaults a new workspace starts with. Yours may be renamed or renumbered — check Accounting › Chart of accounts. See the full default chart.

Also called

  • 1099
  • nonemployee compensation

Related

  • 1099 vendor — A US contractor you must report on Form 1099-NEC if you paid them $600 or more in a calendar year by cash, check or bank transfer.
  • 6030 Contractors — Payments to independent contractors. The account the 1099 report watches.
  • Form 1099-K — The form a payment processor files reporting card and platform payments you received. Stripe handles it for payments through the app.
  • Tax Watch — Alison’s book-based tax warnings: a 1099 threshold crossed, sales tax collected in a state you have not set up, a quarterly date approaching.

Back to the glossary