TurboTax HelpTurboTax HelpIntuit

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

SOLVEDby TurboTax1852Updated December 31, 2021

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 Form 1099-NEC and also refile the form with the IRS.

Was this helpful?

You must sign in to vote, reply, or post
TurboTax Desktop BasicTurboTax Desktop BusinessTurboTax Desktop DeluxeTurboTax Desktop Home and BusinessTurboTax Desktop PremierTurboTax Live BasicTurboTax Live DeluxeTurboTax Live Full Service BasicTurboTax Live Full Service Complex IncomeTurboTax Live Full Service Complex Self-EmployedTurboTax Live Full Service DeluxeTurboTax Live Full Service PremierTurboTax Live Full Service Self-employedTurboTax Live PremierTurboTax Live Self-employedTurboTax Mobile Apps DeluxeTurboTax Mobile Apps FreeTurboTax Mobile Apps PremierTurboTax Mobile Apps Self-employedTurboTax Online DeluxeTurboTax Online FreeTurboTax Online PremierTurboTax Online Self-employed
Dynamic AdsDynamic Ads