1099 Reporting

The 1099-NEC form filing workflow

Learn how to use eFileMyForms to file your 1099-NEC forms to the states.

The 1099-NEC form is an IRS information return used to report payments made to people who are not employees, such as independent contractors. Businesses file it with the IRS and provide a copy to the person or the business that received the payment.

This form documents payments made to nonemployees for services performed for a trade or business. Businesses must file the 1099-NEC form when they pay a person or business not treated as an employee for services performed a total of $600 or more during the calendar year (or $2,000 or more for payments made after December 31).

The 1099-NEC form workflow

  1. Add the filer information, including the State ID Numbers.

  2. Add a recipient.

  3. Create the form, including state income in Box 7.
  4. Submit the form to the IRS by placing an order.

  5. Submit the form to the states by placing an order.

The 1099-NEC form filing workflow chart

For more information on how to track filing status, download, or correct a form, see Post-filing workflows.