I efiled a 1099 for a subcontractor I paid in 2019. I used a 2019 1099 form was I supposed to use a 2020 1099 form?

[dmertz]

You were supposed to use the 2019 Form 1099-MISC that you filed.  The newly introduced 2020 Form 1099-NEC would be used to report nonemployee compensation paid in 2020.

[gilescoinc]

Would contract labor paid in 2019 not be reported on 1099 NEC? According to the IRS instructions for 1099s it looks like the form has changed, but my 2019 Turbotax business software won't complete that form.

[dmertz]

There is no 2019 Form 1099-NEC.  Form 1099-NEC is new for 2020, splitting off nonemployee compensation from Form 1099-MISC because the reporting deadline for nonemployee compensation is now slightly different than for other types of miscellaneous compensation.

I've updated my answer above to reflect that nonemployee compensation paid in 2020 must be reported on 2020 Form 1099-NEC instead of on 2020 Form 1099-MISC.