Attention: 

Copy A of this form is provided for informational purposes only. Copy A appears in red, 
similar to the official IRS form. The official printed version of Copy A of this IRS form is 
scannable, but the online version of it, printed from this website, is not. Do not print and file 
copy A downloaded from this website; a penalty may be imposed for filing with the IRS 
information return forms that can’t be scanned. See part O in the current General 
Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more 
information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be 
downloaded and printed and used to satisfy the requirement to provide the information to 
the recipient.

If you have 10 or more information returns to file, you may be required to file e-file. Go to 
IRS.gov/InfoReturn for e-file options. 

If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If 
you want to file them on paper, you can place an order for the official IRS information 
returns, which include a scannable Copy A for filing with the IRS and all other applicable 
copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and 
their instructions, as well as any publications you may order. 

See Publications 1141,1167  , and 1179 for more information about printing these forms.

              7171                          VOID               CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP                               OMB No. 1545-0116
or foreign postal code, and telephone no.
                                                                                                          Form 1099-NEC
                                                                                                                                 Nonemployee 
                                                                                                          (Rev. January 2024)    Compensation
                                                                                                          For calendar year

PAYER’S TIN                           RECIPIENT’S TIN                       1 Nonemployee compensation                                   Copy A
                                                                            $                                                    For Internal Revenue 
RECIPIENT’S name                                                            2 Payer made direct sales totaling $5,000 or more of   Service Center
                                                                              consumer products to recipient for resale          File with Form 1096.
                                                                            3                                                      For Privacy Act and 
                                                                                                                                 Paperwork Reduction Act 
Street address (including apt. no.)                                                                                               Notice, see the current 
                                                                            4 Federal income tax withheld                        General Instructions for 
                                                                                                                                   Certain Information 
City or town, state or province, country, and ZIP or foreign postal code    $                                                            Returns.
                                                                            5 State tax withheld 6 State/Payer’s state no.       7 State income
Account number (see instructions)                              2nd TIN not. $                                                    $
                                                                            $                                                    $
Form 1099-NEC (Rev. 1-2024)              Cat. No. 72590N                 www.irs.gov/Form1099NEC          Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

                                            VOID               CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP                              OMB No. 1545-0116
or foreign postal code, and telephone no.
                                                                                                         Form 1099-NEC
                                                                                                                                 Nonemployee 
                                                                                                         (Rev. January 2024)     Compensation
                                                                                                         For calendar year

PAYER’S TIN                           RECIPIENT’S TIN                       1 Nonemployee compensation
                                                                                                                                         Copy 1
                                                                            $
RECIPIENT’S name                                                            2 Payer made direct sales totaling $5,000 or more of   For State Tax 
                                                                              consumer products to recipient for resale            Department
                                                                            3
Street address (including apt. no.)
                                                                            4 Federal income tax withheld
City or town, state or province, country, and ZIP or foreign postal code    $
                                                                            5 State tax withheld 6 State/Payer’s state no.       7 State income
Account number (see instructions)                                           $                                                    $
                                                                            $                                                    $
Form 1099-NEC (Rev. 1-2024)                          www.irs.gov/Form1099NEC                             Department of the Treasury - Internal Revenue Service

                                                                 CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP                            OMB No. 1545-0116
or foreign postal code, and telephone no.
                                                                                                      Form 1099-NEC
                                                                                                                                 Nonemployee 
                                                                                                       (Rev. January 2024)       Compensation
                                                                                                          For calendar year

PAYER’S TIN                           RECIPIENT’S TIN                       1 Nonemployee compensation                                   Copy B
                                                                            $                                                      For Recipient
RECIPIENT’S name                                                            2 Payer made direct sales totaling $5,000 or more of   This is important tax 
                                                                              consumer products to recipient for resale            information and is being 
                                                                                                                                 furnished to the IRS. If you are 
                                                                            3                                                      required to file a return, a 
                                                                                                                                  negligence penalty or other 
Street address (including apt. no.)                                                                                              sanction may be imposed on 
                                                                            4 Federal income tax withheld                         you if this income is taxable 
                                                                                                                                 and the IRS determines that it 
City or town, state or province, country, and ZIP or foreign postal code    $                                                      has not been reported.
                                                                            5 State tax withheld 6 State/Payer’s state no.       7 State income
Account number (see instructions)                                           $                                                    $
                                                                            $                                                    $
Form 1099-NEC (Rev. 1-2024)              (keep for your records)            www.irs.gov/Form1099NEC       Department of the Treasury - Internal Revenue Service

Instructions for Recipient
You received this form instead of Form W-2 because the payer did not         Note: If you are receiving payments on which no income, social security, 
consider you an employee and did not withhold income tax or social           and Medicare taxes are withheld, you should make estimated tax 
security and Medicare tax.                                                   payments. See Form 1040-ES (or Form 1040-ES (NR)). Individuals must 
If you believe you are an employee and cannot get the payer to correct       report these amounts as explained in these box 1 instructions. 
this form, report the amount shown in box 1 on the line for “Wages,          Corporations, fiduciaries, and partnerships must report these amounts on 
salaries, tips, etc.” of Form 1040, 1040-SR, or 1040-NR. You must also       the appropriate line of their tax returns.
complete Form 8919 and attach it to your return. For more information, see   Box 2. If checked, consumer products totaling $5,000 or more were sold 
Pub. 1779, Independent Contractor or Employee.                               to you for resale, on a buy-sell, a deposit-commission, or other basis. 
If you are not an employee but the amount in box 1 is not self-              Generally, report any income from your sale of these products on 
employment (SE) income (for example, it is income from a sporadic activity   Schedule C (Form 1040).
or a hobby), report the amount shown in box 1 on the “Other income” line     Box 3. Reserved for future use.
(on Schedule 1 (Form 1040)).                                                 Box 4. Shows backup withholding. A payer must backup withhold on 
Recipient’s taxpayer identification number (TIN). For your protection,       certain payments if you did not give your TIN to the payer. See Form W-9, 
this form may show only the last four digits of your TIN (social security    Request for Taxpayer Identification Number and Certification, for 
number (SSN), individual taxpayer identification number (ITIN), adoption     information on backup withholding. Include this amount on your income 
taxpayer identification number (ATIN), or employer identification number     tax return as tax withheld.
(EIN)). However, the issuer has reported your complete TIN to the IRS.       Boxes 5–7. State income tax withheld reporting boxes.
Account number. May show an account or other unique number the payer         Future developments. For the latest information about developments 
assigned to distinguish your account.                                        related to Form 1099-NEC and its instructions, such as legislation enacted 
Box 1. Shows nonemployee compensation. If the amount in this box is SE       after they were published, go to www.irs.gov/Form1099NEC.
income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for 
Form 1065 and Schedule K-1 (Form 1065) if a partnership, and the             no-cost online federal tax preparation, e-filing, and direct deposit or 
recipient/partner completes Schedule SE (Form 1040).                         payment options.

                                            VOID               CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP                              OMB No. 1545-0116
or foreign postal code, and telephone no.
                                                                                                         Form 1099-NEC
                                                                                                                                 Nonemployee 
                                                                                                         (Rev. January 2024)     Compensation
                                                                                                         For calendar year

PAYER’S TIN                           RECIPIENT’S TIN                       1 Nonemployee compensation
                                                                                                                                         Copy 2
                                                                            $
RECIPIENT’S name                                                            2 Payer made direct sales totaling $5,000 or more of   To be filed with 
                                                                              consumer products to recipient for resale           recipient’s state 
                                                                                                                                         income tax 
                                                                            3                                                      return, when 
Street address (including apt. no.)                                                                                                      required.
                                                                            4 Federal income tax withheld
City or town, state or province, country, and ZIP or foreign postal code    $
                                                                            5 State tax withheld   6 State/Payer’s state no.     7 State income
Account number (see instructions)                                           $                                                    $
                                                                            $                                                    $
Form 1099-NEC (Rev. 1-2024)                          www.irs.gov/Form1099NEC                             Department of the Treasury - Internal Revenue Service