1099-NEC or MISC or both?

Forum|Forum|4 years ago
January 25, 2022
1 reply
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There is someone I share publishing royalties with, and for 2020, I prepared a 1099-MISC for them. In 2021, I paid them both royalties AND money for writing services (contract labor) which would go on a 1099-NEC. Can I combine these on a 1099-MISC (and if so, how/which lines?) or do I need to prepare two forms for them?

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Best answer by AliciaP1

You will need to complete both forms. There is not a box for Non-Employee Compensation on the 2021 1099-MISC and your payments for writing services do need to be specifically identified as NEC.

You can submit both forms on one form 1096 Annual Summary and Transmittal of US Information Returns if you are mailing in the returns, but this form is not necessary if you are e-filing.

AliciaP1Answer

Level 13

You will need to complete both forms. There is not a box for Non-Employee Compensation on the 2021 1099-MISC and your payments for writing services do need to be specifically identified as NEC.

You can submit both forms on one form 1096 Annual Summary and Transmittal of US Information Returns if you are mailing in the returns, but this form is not necessary if you are e-filing.

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