topic Re: 1099NEC in State tax filing

1099NEC

alliance23 — Tue, 10 Feb 2026 09:27:19 GMT

Working with an indep contractor (I am familiar with the rules regarding the form) but they reside in a state that requires filing of the NEC copy. Do I report income earned where our company is based or in their resident state? They spent 90% of their time doing work for us via zoom in their own state and 10% traveling to a client location in yet another state. Questioning what to list in box 6 of the NEC

Re: 1099NEC

rjs — Fri, 26 Jan 2024 17:08:24 GMT

Boxes 5, 6, and 7 of Form 1099-NEC are only used if you withheld state income tax from the payments to the contractor. If you did not withhold state income tax, leave those boxes blank. Form 1099-NEC does not indicate where the income was earned.

Re: 1099NEC

alliance23 — Fri, 26 Jan 2024 17:44:40 GMT

Thank you for the quick response