The 1099-NEC (Non-Employee Compensation) replaced the 1099-MISC Box 7 for reporting payments to independent contractors. If you paid a freelancer, consultant, or other non-employee $600 or more during the year, you must file a 1099-NEC by January 31st. For the recipient, 1099 income is subject to self-employment tax (15.3%) in addition to regular income tax, with no automatic withholding — quarterly estimated tax payments are usually required.
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