Who must receive a 1099-NEC?  

Any individual or unincorporated entity (such as sole proprietors or partnerships) that you paid $600 or more during the tax year for services rendered.

What is needed to issue a 1099-NEC? 

  • Full Legal Name
  • Social Security Number
  • Mailing Address
  • Total Amount paid in 2025

Confirming and gathering this information now allows you to avoid last-minute stress and potential filing penalties.

**A best practice tip from the Professionals**  Have all laborers at the start of work, complete a Form W-9 – this will provide you, the employer with all the necessary information to file a 1099-NEC.

Form W-9 linked here: https://www.irs.gov/pub/irs-pdf/fw9.pdf

Hi, have a question? Comment? or just say “Hi”