Why is there an amount in box 1 (Nonemployee Comp) on my 1099-NEC?
by TurboTax • 
Updated December 11, 2025 8:08 AM
If your 1099-NEC has an amount in box 1 (Nonemployee Compensation), the payer did not consider you an employee. Instead, they're treating you as a self-employed worker, also called an independent contractor.
Common examples of nonemployee compensation
Payments to an independent contractor, consultant, freelancer, or other independent worker
Commissions paid to a nonemployee salesperson
Director fees
Exchanges of services between individuals in the course of their trade or business
Witness or expert witness fees
If you feel the payer incorrectly reported your income in box 1 on Form 1099-NEC, contact them directly. If an error was made, they'll issue you a corrected 1099-NEC and also refile the form with the IRS.
