CLA-Steve
Returning Member

1099-NEC for Contractor who Moved

This question is about a contractor who moved from FL to IL midway through 2024. All the work was done in Florida, even after the contractor moved residency to Illinois. Should the 1099-NEC for this individual be filed with the Illinois address? If so, am I required to fill out boxes 5-7 even though the services were performed in FL and the payer is based in FL?