1099 NEC

[Texmex22]

So I worked at door dash.  I also had a friend that did some of the work too as I was sick for a while and couldn't do the job.   The pay was only sent in my name.  Can I give my friend a 1099 NEC to report her part of the money and then deduct contract labor on my schedule C?

[Vanessa A]

Yes, that is exactly how you would do it.  You would issue a 1099-NEC to your friend and then deduct it as contract labor on Schedule C.  

However, for next year, if the same thing happens, you are supposed to issue the 1099's by January 31.