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If you pay independent contractors, you may have to file Form NEC, Nonemployee Compensation, to report payments for services performed for your trade or business. If the following four conditions are met, you must generally report a payment as nonemployee compensation. Beginning with Tax Year , you must use Form NEC, Nonemployee Compensation , to report payments of nonemployee compensation NEC previously reported in box 7 on Form MISC. If you file Forms NEC on paper you must submit them with Form , Annual Summary and Transmittal of U. Information Returns. If you file more than one type of information return on paper -- for example, NEC, MISC, K, etc.
Form is not required for filing electronically. Refer to Instructions for Forms MISC and NEC PDF , General Instructions for Forms , , , and W-2G PDF , and Publication , Specifications for Filing Form , , and W-2G Magnetically or Electronically PDF , for more information. Nonemployee compensation paid to nonresident aliens is reported on Form S, Foreign Persons' U. Source Income Subject to Withholding. Withholding may be required on these payments. A Form T, Annual Summary and Transmittal of Forms S , is used to transmit paper Forms S to the Internal Revenue Service.
Form , Annual Withholding Tax Return for U. Source Income of Foreign Persons , must be filed if Form S is required. For more information on withholding on payments to nonresident aliens, see Publication , Withholding of Tax on Nonresident Aliens and Foreign Entities and Publication , U. Tax Treaties. Help with electronic filing is available to payers, transmitters, and employers, by calling Technical Services Operation TSO. When you call you will be provided guidance on the technical aspects for electronic filing through the Filing Information Return Electronically FIRE System, general information on information return reporting, and referrals for self-help resources and tax law topics on IRS.
Note: TSO does not provide assistance with line-by-line computations or highly complex tax issues. TSO does not provide legal opinions. For assistance with your individual tax return, refer to the " Help " tab on the IRS. gov home page. For refund inquires please click on the " Refunds " tab on the IRS. Home File Businesses and Self-Employed Small Business and Self-Employed Reporting Payments to Independent Contractors. English Español 中文 繁體 한국어 Русский Tiếng Việt. More In File. Help with Electronic Filing is Available Help with electronic filing is available to payers, transmitters, and employers, by calling Technical Services Operation TSO.
TSO can be reached at: Toll-free International The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using a relay service may call any of our toll-free numbers. Related Topics Independent Contractor Self-Employed or Employee? Am I Required to File a Form or Other Information Return? Online Ordering for Information Returns and Employer Returns. Publications Publication , Independent Contractor or Employee PDF. Videos When to use Forms MISC and NEC. Page Last Reviewed or Updated: Oct Share Facebook Twitter Linkedin Print.
Reporting Payments to Independent Contractors,Information Menu
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