Filing and Furnishing Forms 1099-MISC and 1099-NEC for 2021


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

For tax year 2021 reporting, issuers must use the 2021 version for filing and furnishing Forms 1099-MISC and 1099-NEC.

For tax years beginning after December 31, 2021, issuers must use the January 2022 versions of Forms 1099-MISC and 1099-NEC for filing and furnishing in 2023.