The Internal Revenue Service requires subcontractors to submit IRS Form 1099-MISC with their annual tax returns. Subcontractors use the forms to report earnings of $600 or more from a company in a ...

Your nonprofit company reports the money you pay your employees on their W-2 forms. If you pay at least $600 to a non-employee during the tax year, you report it to them and the IRS on Form 1099-NEC.

A 1099 form reports income you earned as a non-employee, meaning taxes weren’t withheld from your pay throughout the year. You’ll typically receive one if you were paid as a freelancer, independent ...