[PDF] Instructions for Forms 1099-MISC and 1099-NEC (Rev. January 2022)

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Form 1099-NEC

(Rev. January 2022)

Cat. No. 72590N

Nonemployee

Compensation

Copy A

For Internal Revenue

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-0116

For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns.

7171

For calendar year

20

VOIDCORRECTED

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

PAYER'S TINRECIPIENT'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)

2nd TIN not.

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.7 State income

Form 1099-NEC (Rev. 1-2022)www.irs.gov/Form1099NEC Do Not Cut or Separate Forms on This Page - Do Not Cut or Separate Forms on This Page

Z Builders

123 Maple Avenue

Oaktown, AL 00000

555-555-1212

10-9999999123-00-6789

Ronald Green

dba/Y Drywall

456 Flower Lane

Oaktown, AL 000005500.00

The completed Form 1099-NEC illustrates the following example. Z Builder s is a contractor that subcontracts drywall work to Ronald Green, a sole proprietor who does business as Y Drywall. During t he year, Z Builders pays Mr. Green $5,500. Z Builders is not a corporation.

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