Form 1099-NEC: Due Date January 31 the following calendar year

Form 1099-NEC, Non-employee Compensation, is used to report income paid to independent contractors, freelancers, and other non-employees for services in the United States (US).

This is the Internal Revenue Service (IRS) equivalent of Canada Revenue Agency's (CRA) contractor tax slip, T4A.

Form 1099 is a series of information returns used in the US to report various types of income to the IRS in order to ensure the recipient reports all of its income on their return.

2024 Form 1099-NEC is due January 31, 2025, in order to avoid penalties.