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Level 2
posted Jun 13, 2021 8:05:48 AM

Form 1099-NEC not file with return

I recently e-filed a tax return after later realizing that a form 1099-NEC over $600 was not included in the submission. However, the income was included in the box to report gross receipts not included on a form 1099-NEC. The total amount of self employment income reported in the return exceeds the amount the IRS currently has on file. Do I need to amend this return to report the

1099-NEC that was not originally reported or is the additional income reported in the gross receipts not reported on form 1099-NEC acceptable.

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1 Replies
Level 15
Jun 13, 2021 8:13:27 AM

You are ok.  Only the total income goes to schedule C line 1.  So as long as you reported the income you don't need to enter the actual 1099NEC.