ComplyRight 2026 1099-NEC Tax Form, 2-Up, Payer Copy C, 50/Pack (NEC511250)

File form 1099-NEC for each person in the course of your business to whom you have paid the following during the year: at least $600 in services performed by someone who is not your employee; cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish; or certain payments to an attorney. You must also file form 1099-NEC for each person from whom you have withheld any federal income tax under the backup withholding rules, regardless of the amount of the payment.