Can I file 1099-NEC for the tax year 2019 and prior?

Last modified 9/26/2023 1:49:41 AM EST

No, you cannot file Form 1099-NEC for the tax year 2019 or prior because this form was introduced in 2020. To report nonemployee compensation for the tax year 2019 or earlier, you must use Form 1099-MISC. The nonemployee compensation should be reported in Box 7 of Form 1099-MISC.