When someone issues a 1099-NEC, they send a copy to the IRS.
The IRS matches this copy, and the way they are matched is based on the Payer's ID (EIN, Social Security Number).
Whether tax is withheld or not, all the forms issued are matched.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
