Question

1099-NEC for Contractor who Moved

Forum|Forum|1 year ago
January 27, 2025
1 reply
0 views

This question is about a contractor who moved from FL to IL midway through 2024. All the work was done in Florida, even after the contractor moved residency to Illinois. Should the 1099-NEC for this individual be filed with the Illinois address? If so, am I required to fill out boxes 5-7 even though the services were performed in FL and the payer is based in FL?

Not A Product Question

J

JamesG1

It sounds like it depends upon the facts and circumstances. Please review the examples listed on Illinois Pub-130 Withholding Illinois Income Tax for My Employees.

Also review When must I withhold Illinois Income Tax from my employee's compensation? here.

When am I not required to withhold Illinois Income Tax here states:

compensation paid to an Illinois resident whose service is performed entirely in another state, and
the compensation is subject to withholding in another state;

is not required to withhold Illinois Income Tax.

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"