1099-NEC - Nonemployee Compensation

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This tax form is used in the United States to report payments made to non-employees, such as independent contractors, freelancers, and other self-employed individuals for their services. Before introducing the 1099-NEC, these payments were reported on Form 1099-MISC in Box 7.

This form is used to report income that is not considered employee wages, and it includes various types of compensation, such as fees, commissions, prizes, awards, and other forms of nonemployee compensation.

To use the Upload PDF endpoint for this document, you must use a_1099-nec in the form_type parameter.

Field descriptions

The following fields are available on this form type:

JSON Attribute	Data Type	Description
`a_1099-nec-General:forCalendarYear`	Integer	Calendar Year
`a_1099-nec-Part1-PayerPii:payerName`	Text	Payer Name
`a_1099-nec-Part1-PayerPii:payerAddress:addressLine1`	Text	Payer Address
`a_1099-nec-Part1-PayerPii:payerAddress:addressLine2`	Text	Payer Address
`a_1099-nec-Part1-PayerPii:payerAddress:city`	Text	Payer Address
`a_1099-nec-Part1-PayerPii:payerAddress:state`	State	Payer Address
`a_1099-nec-Part1-PayerPii:payerAddress:zip`	ZIP Code	Payer Address
`a_1099-nec-Part1-PayerPii:payerAddress:country`	Text	Payer Address
`a_1099-nec-Part1-PayerPii:payerTelephoneNo`	Phone Number	Payer Telephone No
`a_1099-nec-Part1-PayerPii:payersTin`	EIN	Payer's Tin
`a_1099-nec-Part2-RecipientPii:recipientTin`	EIN	Recipient Tin
`a_1099-nec-Part2-RecipientPii:recipientName`	Text	Recipient Name
`a_1099-nec-Part2-RecipientPii:recipientAddress:addressLine1`	Text	Recipient Address
`a_1099-nec-Part2-RecipientPii:recipientAddress:addressLine2`	Text	Recipient Address
`a_1099-nec-Part2-RecipientPii:recipientAddress:city`	Text	Recipient Address
`a_1099-nec-Part2-RecipientPii:recipientAddress:state`	State	Recipient Address
`a_1099-nec-Part2-RecipientPii:recipientAddress:zip`	ZIP Code	Recipient Address
`a_1099-nec-Part2-RecipientPii:recipientAddress:country`	Text	Recipient Address
`a_1099-nec-Part2-RecipientPii:accountNumber`	Integer	Account Number
`a_1099-nec-Part2-RecipientPii:2ndTinNot`	`CHECKED`, `UNCHECKED`	2nd Tin Not
`a_1099-nec-Part3-LocalInfo:(box1)NonemployeeCompensation`	Money	(Box 1) Nonemployee Compensation
`a_1099-nec-Part3-LocalInfo:(box2)PayerMadeDirectSalesTotaling$5000OrMoreOfConsumerProductsToRecipientForResale`	`CHECKED`, `UNCHECKED`	(Box 2) Payer Made Direct Sales Totaling $5000 Or More Of Consumer Products To Recipient For Resale
`a_1099-nec-Part3-LocalInfo:(box4)FederalIncomeTaxWithheld`	Money	(Box 4) Federal Income Tax Withheld
`a_1099-nec-Part3-LocalInfo:(box5)StateTaxWithheld:primary`	Money	(Box 5) State Tax Withheld: primary
`a_1099-nec-Part3-LocalInfo:(box5)StateTaxWithheld:secondary`	Money	(Box 5) State Tax Withheld: secondary
`a_1099-nec-Part3-LocalInfo:(box6)State/PayersStateNo.:primary`	Text	(Box 6) State/Payer's State No.: primary
`a_1099-nec-Part3-LocalInfo:(box6)State/PayersStateNo.:secondary`	Text	(Box 6) State/Payer's State No.: secondary
`a_1099-nec-Part3-LocalInfo:(box7)StateIncome:primary`	Money	(Box 7) State Income: primary
`a_1099-nec-Part3-LocalInfo:(box7)StateIncome:secondary`	Money	(Box 7) State Income: secondary

Sample form

The below Ocrolus sample PDF (input) matches the below sample JSON result (output).

drive.google.com

API - 1099 NEC.pdf

Sample JSON result

{
	"pk": 39003158,
	"uuid": "80b9189e-86db-4881-9986-7eb730b94260",
	"name": "API - Q2 All Capture forms",
	"created": "2023-09-08T18:29:49Z",
	"created_ts": "2023-09-08T18:29:48Z",
	"verified_pages_count": 89,
	"book_status": "ACTIVE",
	"id": 39003158,
	"forms": [{
		"pk": 49670392,
		"uuid": "691f63b1-072c-4b38-83ef-62396ba59324",
		"uploaded_doc_pk": 59907270,
		"form_type": "A_1099_NEC",
		"raw_fields": {
			"a_1099-nec-General:forCalendarYear": {
				"value": "2022",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
      "a_1099-nec-Part1-PayerPii:payerName": {
				"value": "SAMPLE BUSINESS",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payersTin": {
				"value": "12-3456789",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:2ndTinNot": {
				"value": "UNCHECKED",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:zip": {
				"value": "12345",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerTelephoneNo": {
				"value": "(234) 567-8901",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientTin": {
				"value": "22-3456789",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:city": {
				"value": "ANYWHERE",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:accountNumber": {
				"value": "2222222",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientName": {
				"value": "LINDA FAKE",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:state": {
				"value": "NY",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:country": {
				"value": "USA",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:zip": {
				"value": "12345",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:addressLine1": {
				"value": "FAKE STREET AREA",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part1-PayerPii:payerAddress:addressLine2": {
				"value": "APT 1",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:city": {
				"value": "ANYCITY",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:state": {
				"value": "NY",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box7)StateIncome:primary": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:country": {
				"value": "USA",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box7)StateIncome:secondary": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box1)NonemployeeCompensation": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box4)FederalIncomeTaxWithheld": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box5)StateTaxWithheld:primary": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:addressLine1": {
				"value": "FAKE AVENUE RD.",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part2-RecipientPii:recipientAddress:addressLine2": {
				"value": "",
				"is_empty": true,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box5)StateTaxWithheld:secondary": {
				"value": "700.00",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box6)State/PayersStateNo.:primary": {
				"value": "1",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box6)State/PayersStateNo.:secondary": {
				"value": "2",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			},
			"a_1099-nec-Part3-LocalInfo:(box2)PayerMadeDirectSalesTotaling$5000OrMoreOfConsumerProductsToRecipientForResale": {
				"value": "UNCHECKED",
				"is_empty": false,
				"alias_used": null,
				"source_filename": "API - 1099 NEC.pdf",
				"confidence": 1.0
			}
		},
		"form_config_pk": 276013,
		"tables": [],
		"attribute_data": null
	}],
	"book_is_complete": true
}

Updated 5 months ago