1099 NES Filing

Forum|Forum|1 year ago
February 19, 2025
1 reply
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I found the 1099 NES form on the IRS.GOV web site and filled it out. Now what? How do I file it with the IRS? I tried to use the e-file system IRIS but it told me I am not eligible. Should I mail it in?

Ask the Experts - Deciphering - Feb 2025

DawnC

Employee Tax Expert

If you want to e-file your forms, you can use Quick Employer Forms

To paper file your forms, see the address found here.

1099-NEC filing instructions

You are required to complete and send a 1099-NEC form to any independent contractors or businesses to whom you paid $600 or more in fees, commissions, prizes, awards, or other forms of compensation for services performed for your business.

However, there are some exceptions to who needs to receive one of these forms. You are not required to issue a 1099-NEC to individuals and/or business:

If you paid for physical products or goods — not services — then this form should not be issued.
If the business you paid is a C corporation or S Corporation, then a 1099-NEC need not be issued unless you paid the business for medical or health care payments or attorney services. Additionally, the IRS outlines some other specific circumstances where a 1099-NEC should or should not be issued to a corporation.

Penalties for Missing Filing Deadlines

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