Form 1099-NEC for US contractor payments
Form 1099-NEC is the IRS information return a US business files to report nonemployee compensation paid to an independent contractor. You must file one for each US contractor you pay during the year once the payments hit the reporting threshold, and you furnish a copy to the contractor by January 31. This hub is the Omnivoo entry point for issuing, correcting, and state-filing 1099s, plus the foreign-contractor cases where the 1099-NEC does not apply.
Why this hub exists
The 1099-NEC looks simple until a real payment lands on it: a contractor who is really an LLC, a worker who should have been a W-2 employee, a threshold that just moved from $600 to $2,000 under the OBBBA, or a foreign contractor who needs a W-8BEN instead. This hub pulls every Omnivoo 1099 guide into one place, each one verified against the IRS instructions, so a US founder or AP team can get the form right the first time.
1099 guides
Every guide below answers one question a US payer faces when filing a 1099, from the first form to a mid-season correction.
Related hubs and tools
The 1099 is one piece of paying contractors. These hubs cover the rest.
Primary sources
Every claim across these guides traces back to the IRS. Read the rules directly here.
This hub is general information, not legal or tax advice. The IRS rules cited here change, and the facts of a specific payment matter. Confirm any filing, threshold, or classification decision with a qualified US tax advisor before you act on it.