Employer just send 1099-NEC after i already got w2 and has gotten refund back

[DianeW777]

You can amend your tax return when you are ready. If this is actually money paid by your employer for which you already have a W-2 you can choose to treat it like wages and not self employment. See the information below.

If you want to make changes or add a document to a tax return that has already been filed and accepted by the taxing agency, you should follow these guidelines. 

• You must first wait until the initial return is completely processed.
• You will have to use the same TurboTax account that you used for the original tax return.
• Once you begin your amendment, you'll see your original return.
• The refund calculator will start new at $0 and only reflect the changes in the refund or tax due
• Only make changes to the areas of your return that need to be corrected.
• You have three years from the date you filed your return or two years after you paid the tax due (whichever is later) to file an amendment

Select your product below and follow the instructions. 

Amend TurboTax Online 

Amend TurboTax Desktop 

Assuming you are working for the same employer it should have been included in the W-2.  

It is subject to income tax and employment tax withholding, because it is compensation for work performed, even though the work will be performed in the future.   There is a way to handle this in TurboTax, using either form SS-8 or a substitute W-2 form, depending on when the bonus was paid.  If the bonus was paid in 2024 and the employee started work in 2024 and received a W-2, then use Form 8919 with code H.   Or if you have a W-2 from this employer, see instructions for Form 4852 below.

Form 8919:

Complete the steps (entered below for your convenience). The IRS will go back to your employer for their share.  

1. Scroll to Less Common Income
2. Start next to Miscellaneous Income 
3. Start next Other income not already reported on a form W-2 or Form 1099
4. Yes to did you receive any other wages
5. Continue through to Did you earn any other wages? and answer Yes
6. Select Employee compensation that was not reported on a W-2
7. Continue > Report your wages, employer information and select reason code H

This will report your wages and you will also see the information for the SS-8 along the way. You will pay only the employee share of social security and medicare taxes. Form 8919 will be included with your return, see the link below.

• What if Form 8919: Uncollected Social Security and Medicare Tax on Wages?

The Form SS-8 helps to differentiate between an employee and an independent contractor (self-employed).

Form 4852:

You can file as though you received a W-2, but may have to file by mail if you do not have the employer identification number (EIN) of your employer (should be on the 1099-NEC). In this case, complete a W-2 and then on the follow-up pages look for the page titled 'Do any of these uncommon situations apply to this W-2?'  

1. Select "Substitute form - I didn't get a W-2 from my employer and need to complete a substitute form."  
2. This will take you through the steps to complete the Form 4852 so you can file your return.