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Instructions for Recipient. You received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax.
File Form 1099-NEC or Form 1099-MISC to report sales totaling $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other commission basis for resale. If you use Form 1099-NEC to report sales totaling $5,000 or more, then you are required to file Form 1099-NEC with the IRS by January 31.
A 1099-NEC form (non-employee compensation) is an IRS tax document that reports payments made by businesses or individuals to independent contractors or non-employees. The paying party must issue a 1099-NEC if payments during a calendar year exceed $600, and the recipient must use the form to report their income when filing taxes.
For tax year 2021, the 1099-NEC is included in the IRS Combined Federal/State Filing (CF/SF) Program. If you file the 1099-NEC electronically or via paper with the IRS, according to the CF/SF guidelines outlined in IRS Pub 1220 you do not need to submit 1099-NEC separately to FTB.
You need to file a 1099 in California if the recipient of the income is a California resident or part-year resident, or if the source of the income reported on the 1099 form was within California.
IRS announces 2023 Form 1099-K reporting threshold delay for third party platform payments.
📎We support federal and state 1099-NEC filings, automating the process for states participating in the Combined Federal/State Filing program. 📎Access your filed forms anytime in your secure PDFLiner dashboard, simplifying record-keeping and future reference.
