OMB control number

Nonemployee Compensation

OMB 1545-0116 · TREAS/IRS.

OMB 1545-0116

Form 1099-NEC is used to report payments made in the course of a trade or business for services performed by someone who is not an employee, and for withholding of federal income tax under the backup withholding rules.

The latest form for Nonemployee Compensation expires 2027-04-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Justification of No Material Nonsubstantive Change.docx Justification for No Material/Nonsubstantive Change
Supporting Statement-1545-0116.docx Supporting Statement A
Form 1099-NEC - Nonemployee Compensation Instruction

All Historical Document Collections

202408-1545-005	No material or nonsubstantive change to a currently approved collection	2024-09-25
202311-1545-013 Approved without change	Revision of a currently approved collection	2024-01-31
201907-1545-019 Approved with change	Reinstatement with change of a previously approved collection	2020-08-03
198108-1545-102 Approved without change	Revision of a currently approved collection	1981-08-18
198104-1545-116 Approved without change	Revision of a currently approved collection	1981-04-01