The Protecting Americans from Tax Hikes (PATH) Act accelerated the due date for filing Form 1099 that includes nonemployee
compensation (NEC) from February 28 to January 31 and eliminated the automatic 30-day extension for forms that include NEC.
Beginning with tax year 2020, use Form 1099-NEC to report nonemployee compensation.
Use this form if you previously checked box 7 for non-employee compensation on Form 1099-Misc. The 1099-Misc will be for employee compensation so will not have a box 7 that identified it as non-employee.
This is now a 3-up form. For recipient copies, please use envelope item #99DWENVS05.