1099 NEC federal income tax

[chao111]

Hi 

I have received a 1099 NEC. My question is about Box 1 Nonemployee compensation and Box 4 Federal income tax withheld. 

Does Box 1 include gross payment including Box 4 Federal income tax withheld, or it's a net payment excluded  Box 4 Federal income tax withheld? 

[MaryK4 · Accepted solution]

Yes, the box 1 amount is the total (gross) of payments- so you should have actually RECEIVED that amount less the tax withheld. 

[VolvoGirl]

They took tax withholding out of your 1099NEC?  That is unusual.   Did you get the amount in box 1 or the net amount after box 4?  You have to report the full gross amount in box 1 as income.   Box 1 is the total amount including box 4 not the Net.