CORRECTED (if checked)
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.
,
,
,
,
,
OMB No. 1545-0116
Form
1099-NEC
(Rev. January 2025)
For calendar year
2025
Nonemployee Compensation
PAYER'S TIN
RECIPIENT'S TIN
RECIPIENT'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
,
,
,
Account number (see instructions)
1
Nonemployee compensation
$
2
Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale
3
4
Federal income tax withheld
$
5
State tax withheld
$
$
6
State/Payer's state no
Copy B
For Recipient
This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
7
State income
$
$
Form
1099-NEC
(Rev. 1-2025)
(keep for your records)
www.irs.gov/Form1099NEC
Department of the Treasury - Internal Revenue Service
