Before 2020, business owners used one universal form—Form 1099-MISC—to report nonemployee compensation and other types of payments (e.g., rent). But after a 38-year absence, Form 1099-NEC made a return in 2020. So, how do these forms differ? Read on to learn all about Form 1099-MISC vs. 1099-NEC and which form you need to use.

表格1099-NEC与1099-MISC：必不可少的信息

如果您是企业主和付款承包商或供应商，则需要知道表格1099-NEC与1099-MISC之间的差异。这样，您可以填写，分发并提交正确的表格。

You might be wondering,我什至从哪里开始1099-NEC与MISC？不用担心 - 我们整理了这份方便的指南，以帮助您赶上表格之间的差异。因此，事不宜迟，请看一下您需要了解的一切Form 1099-MISC和1099-NEC。

Purpose of each form

Here’s an overview of each form and what type of payments you need to record.

Form 1099-MISC

Form 1099-MISC，杂项信息是信息返回企业用于报告其他付款的信息。

为每个人提供1099-MISC的文件表格，您向纳税年度提供以下类型的付款类型：

• 至少10美元的特许权使用费或经纪人付款代替股息或免税利息。
• 以下至少$ 600：
  • 租金
  • Prizes and awards
  • Other income payments
  • Cash from a notional principal contract to an individual, a partnership or an estate
  • Any fishing boat proceeds
  • Medical and health care payments
  • 作物保险进行
  • 购买用于转售的鱼
  • 向法律服务律师付款（不是费用）
  • 第409A节延期
  • 无质量延期赔偿

As of 2020, do not use Form 1099-MISC to report nonemployee compensation. And, do not use Form 1099-MISC for W-2 employees.

When you file a 1099 form, you also need to complete and file表格1096，美国信息申报表的年度摘要和传输。表格1096是您提交的所有表格1099的摘要表格。

表格1099-NEC

表格1099-NEC，非雇员薪酬，是企业主来报告的表单非雇员赔偿。Only使用此表格向独立承包商报告非雇员薪酬。不要报告其他类型的付款。

表格1099-NECdid not replace Form 1099-MISC. It just took over the nonemployee compensation portion of 1099-MISC.

在复兴之前，1982年最后一次使用了1099-NEC表格。那么，为什么美国国税局在2020年将1099-NEC表格带回了呢？简短的答案：将非雇员支出与表格1099-MISC分开，并与适当的日期清除一些混乱。

Again, only use Form 1099-NEC to report nonemployee compensation. Nonemployee compensation includes fees, commissions, prizes, awards, and other forms of compensation for services.

File Form 1099-NEC for each person you paid the following to during the year:

• $ 600或更多：
  • 那些不是你的empl执行的服务oyee (e.g., independent contractor). This includes payments for parts or materials used to perform the services (box 1) OR
  • 您从从事贸易或捕鱼业务的任何人购买的鱼（或其他水生生物）的现金付款（方框1）或
  • Payments to an attorney in box 1 (Attorneys’ fees of
    $600 or more paid in the course of your trade or business)

You must also file Form 1099-NEC for each person you have withheld any federal income tax (box 4) under the backup withholding rules (regardless of the amount of the payment).

通常，如果allof the following conditions apply:

• 您向不是您的雇员的个人付款
• 付款是在您的贸易或业务过程中提供的服务
• 您向个人，合伙企业，遗产或公司付款
• 在这一年中，向收款人的付款至少为600美元

Fill out Form 1099-NEC if you have any workers you paid $600 or more to in nonemployee compensation.

像表格1099-MISC一样，也提交表格1096摘要以及表格1099-NEC。

填写表格1099

在填写表格1099-NEC和/或表格1099-MISC之前，您需要收集一些信息。这是您为每种表格准备准备的信息的细分。

表格1099-MISC：

• 您的name, address, and phone number
• 您的锡(Taxpayer Identification Number)
• Recipient’s TIN
• Recipient’s name and address
• 您的帐号，如果适用
• Amount you paid the recipient in the tax year

表格1099-NEC：

• 您的name, address, and phone number
• 您的锡（纳税人身份证号）
• Recipient’s name, address, and TIN
• 全雇员赔偿总额
• 联邦和州所得税（如果适用）

有关填写表格1099的更多信息，请查看IRS的表格1099-MISC和1099-NEC的指示。

Where to send each form

将这两种表格发送给IRS。并且，表格1099-MISC和表格1099-NEC有多个副本，您必须将其分发给各种收件人（例如，收件人，状态等）。幸运的是，表格1099-NEC和1099-MISC的副本转到同一地点。

请查看您需要在何处发送表格1099（NEC和MISC）的每个副本：

• 复制A：IRS
• 副本1：州税部，如果适用
• Copy B: Recipient (independent contractor or vendor)
• 副本2：收件人（独立承包商或供应商）
• 复制C：保留您的业务记录

表格1099的截止日期

Although the forms have some things in common, Form 1099-MISC and 1099-NEC don’t have the same deadlines.

You can file both forms electronically or mail them to the IRS. The mailing address depends on your state. If you plan on e-Filing Form 1099-MISC or 1099-NEC, use theIRS的消防系统。

表格1099-MISC的截止日期是：

• Send copy to the recipient: January 31
• File paper form: February 28
• 电子文件：3月31日

表格1099-NEC的到期日是：

• Send copies to worker(s): January 31
• File Copy A with the IRS: January 31

To avoid late-filing penalties, file your forms by the correct filing due date. If the day falls on a weekend or legal holiday, file by the next business day.

如果您需要同时提交1099-MISC和1099-NEC，该怎么办

Depending on who you paid during the year, you may be required to file both Form 1099-MISC and Form 1099-NEC.

If you pay an独立承包商非雇员赔偿and also make payments to other workers, separate nonemployee compensation payments from all of your other Form 1099-MISC payments.

If you file both Form 1099-MISC and 1099-NEC, file a 1096 form for both forms. You cannot file one Form 1096 for both Form 1099-NEC and MISC.

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