Why is there an amount in box 1 (Nonemployee Comp) on my 1099-NEC?

If your 1099-NEC has an amount in box 1 (Nonemployee Compensation), the payer did not consider you an employee. Instead, they're treating you as a self-employed worker, also called an independent contractor.

Common examples of nonemployee compensation

• Payments to an independent contractor, consultant, freelancer, or other independent worker
• Commissions paid to a nonemployee salesperson
• Director fees
• Exchanges of services between individuals in the course of their trade or business
• Witness or expert witness fees

If you feel the payer incorrectly reported your income in box 1 on Form 1099-NEC, contact them directly. If an error was made, they'll issue you a corrected 1099-NEC and also refile the form with the IRS.