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February 2, 2021
Question

If I don't have a spouse, why would i have to fill out the 1099 NEC for one?

  • February 2, 2021
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1 reply

February 2, 2021

You wouldn't.

 

Form 1099-NEC, Nonemployee Compensation, is a form that solely reports nonemployee compensation. 

  • Form 1099-NEC is not a replacement for Form 1099-MISC.
  •  Form 1099-NEC is only replacing the use of Form 1099-MISC for reporting independent contractor payments.

Whether you’re a sole proprietor, an independent contractor, a consultant or a freelancer, you’re probably getting some or all of your income reported on a 1099-NEC, 1099-MISC or 1099-K. You have flexibility to work the way you want, but it also means the government considers you to be self-employed — or even a business.

  • A 1099-NEC having an amount appear in Box 1 and 1099-MISC with an amount in Boxes 1, 5, 9, or 10 is a good indicator that it's self-employment. 
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