The payer is required to file Form 1099-NEC if they paid an individual $600 or more in the past year for services that are not considered regular employee wages. This includes payments for professional services, gigs, and commissions.
Who needs to file Form 1099-NEC?
The payer is required to file Form 1099-NEC if they paid an individual $600 or more in the past year for services that are not considered regular employee wages. This includes payments for professional services, gigs, and commissions.
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Last modified: December 23, 2025
