IRS · Federal
Fill out a 1099-NEC on your phone
A business that pays an independent contractor or other nonemployee at or above the reporting threshold during the year issues a Form 1099-NEC to that person and to the IRS by January 31. The recipient copies can be filled on a phone from the irs.gov PDF. Copy A, the one filed with the IRS, cannot: it has to be the scannable red official form or an electronic filing.
- Form
- Form 1099-NEC, Nonemployee Compensation
- Source
- IRS: About Form 1099-NEC
- Length
- Copies A, 1, B, 2 and C, plus instructions
- Cost
- Free. Public-domain government form; we link the agency's own PDF rather than hosting a copy, so you always get the current revision.
What the 1099-NEC is for, and who fills it in
What it is for. It reports payments for services to someone who is not your employee, in the course of your trade or business. The recipient uses it to report the income; the IRS matches it against their return.
Who fills it in. The payer (the business). The recipient only receives it. If you were paid as a contractor and have not received one, ask the payer; you do not prepare your own.
Threshold and timing. For payments made in 2025 the threshold is $600 or more in the year; for payments made in 2026 and later the threshold rises to $2,000 and will be indexed for inflation. Copy A to the IRS and Copy B to the recipient are both due by January 31 of the following year. Confirm the current figures on the IRS page above before you file.
The fields that matter
| Field | What to enter |
|---|---|
| Payer's name, address, phone and TIN | Your business as it appears on your tax return, and your EIN (or SSN for a sole proprietor). |
| Recipient's TIN, name and address | From the W-9 the contractor gave you. The TIN on Copy B may be truncated (XXX-XX-1234); the TIN on Copy A may not. |
| Box 1, Nonemployee compensation | The total paid for services during the calendar year, including parts and materials billed with the services. |
| Box 2 | Check only if you made direct sales of $5,000 or more of consumer products to the recipient for resale. |
| Box 4, Federal income tax withheld | Backup withholding, if any. Usually zero. |
| Boxes 5 to 7, State | State tax withheld, state/payer's state number and state income, if your state participates and you withheld. |
| Account number | Optional; required only if you file more than one 1099-NEC for the same recipient. |
How to fill out the 1099-NEC in FormFill
- Get the official PDF onto your phone. Tap the agency link above and save the PDF (on iPhone, Share, then Save to Files; on Android it lands in Downloads). Only use the agency's own copy: the form changes, and an old revision can be rejected.
- Import it into FormFill. Open FormFill and tap Import PDF, then pick the file. FormFill writes on top of the page, so it does not matter whether the PDF has fillable fields or is a flat scan.
- Fill the fields. Tap Text, then tap where an answer belongs and type it. Drag to move, pull a corner to resize. Use Check for the checkboxes and Date where a date is asked for. Pinch to zoom on the small boxes.
- Sign it. Tap Sign to draw your signature (or reuse a saved one with Pro) and place it on the signature line, not on the printed-name line. Initials covers any initial boxes.
- Finish and send. Tap Done. FormFill flattens your entries into the PDF and offers Share a copy or Save to device. Open the exported file once before you send it.
On this form: Fill Copy B (for the recipient), Copy 2 (for their state return), Copy 1 (for your state, where required) and Copy C (your records). Type the same figures into each copy. Leave Copy A alone: file it electronically through the IRS IRIS portal or on the pre-printed red forms ordered from the IRS.
Mistakes to avoid
- Do not print and mail the Copy A page from the irs.gov PDF. The IRS states that the online Copy A is for information only, and a penalty may apply for filing forms that cannot be scanned.
- If you file 10 or more information returns of any kind in a year, combined, you must file electronically.
- Report payments to corporations only in the specific cases the instructions list (for example attorneys' fees); most corporate payees do not get a 1099-NEC.
- Rent, prizes and most other non-service payments go on Form 1099-MISC, not 1099-NEC.
Fill out the 1099-NEC in FormFill
FormFill opens the official PDF on your phone, lets you tap anywhere to type, check, date and sign, then flattens a clean copy to send. No account, no upload, no subscription needed to finish your first document. Available on iPhone and Android.
Questions people ask
Can I fill out a 1099-NEC on my phone and send it to the IRS?
You can fill the recipient and record copies on your phone and send Copy B to your contractor as a PDF. The IRS copy (Copy A) must be filed electronically through IRIS or on the official scannable red paper form, so the irs.gov PDF cannot be used for it.
What is the 1099-NEC threshold?
For payments made during 2025, $600 or more in the calendar year. For payments made in 2026 and later, the threshold is $2,000, adjusted for inflation in later years. Check the current General Instructions for Certain Information Returns on irs.gov.
When is the 1099-NEC due?
Copy A to the IRS and Copy B to the recipient are both due January 31 of the year after payment, whether filed on paper or electronically. If January 31 falls on a weekend or holiday, the due date moves to the next business day.
I received a 1099-NEC. Do I fill anything in?
No. The payer prepares it. You report the Box 1 amount on your return, normally on Schedule C, and keep the form with your records.
Source checked 2026-10-16 against IRS: About Form 1099-NEC. The PDF link points at the agency's own file, which is in the public domain; FormFill does not host or alter it.