[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7229":3},{"rec_id":4,"title":5,"text":6},"7229","What is 1099-NEC nonemployee compensation?","\u003Ci>Form 1099-NEC\u003C/i> is issued instead of a \u003Cspan style=\"white-space: nowrap;\">\u003Ci>W-2\u003C/i>\u003C/span> when the payer does not consider you an employee and therefore does not withhold income tax or Social Security and Medicare taxes.\n\u003Cbr>\u003Cbr>\nExamples of payments reported on this form may include professional service fees, commissions, travel reimbursements, or exchanges of services between individuals in the course of business.\n\u003Cbr>\u003Cbr>\nIf the payments shown are self-employment income, they should be reported on \u003Ci>Schedule C\u003C/i>, \u003Ci>Schedule F\u003C/i>, or \u003Ci>Form 4835\u003C/i>. You can tell us where you'd like to report it on the screen after entering your \u003Ci>1099-NEC\u003C/i>.\n\u003Cbr>\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=7035\">Am I Self-Employed?\u003C/a>\u003Cbr>",1777391482429]