What do you do when the 1099-NEC is missing payer's federal ID number?

[thereseozi]

The 1099-NEC is from Altus Assessments in Canada.

[rjs]

Enter the income as self-employment income that was not reported on a 1099-NEC or 1099-MISC. But I don't think you can do that in TurboTax Deluxe Online. You will have to either upgrade to Self-Employed Online or use any edition of the TurboTax CD/Download software.

The IRS will not accept a 1099-NEC from the payer without a payer's federal ID number, so they probably don't even know that the company sent you the 1099-NEC. The Canadian company probably doesn't have a U.S. tax ID number, and doesn't understand what they are required to do or not required to do. In any case, only the total income actually appears on your tax return, whether or not it's on a 1099-NEC, so it doesn't really matter as long as you report all the income.

[thereseozi]

Thank you! I'll report the income as other employment, not receiving a 1099-NEC.