Can I file 1099-NEC for the tax year 2019 and prior?
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Last modified 1/4/2023 11:44:44 AM EST
94X 1099 W-2 ACA W-4
No, you cannot file Form 1099-NEC for the tax year 2019 and prior. Because this form was introduced in the year 2020. If you want to report nonemployee compensation for the tax year 2019 or prior, you must use Form 1099-MISC. The nonemployee compensation can be reported in box 7 of Form 1099-MISC.
From the tax year 2020, you must use Form 1099-NEC to report nonemployee compensation.