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Tax & paperwork

Form 1099-NEC

Also called: 1099, 1099 NEC, nonemployee compensation form

The IRS form a business sends you when it pays you $600 or more in a year as a non-employee — typical for rideshare, delivery, and freelance work.

Form 1099-NEC reports nonemployee compensation. If a single business paid you $600 or more in a calendar year for services and didn't withhold payroll taxes, they're required to send you (and the IRS) a 1099-NEC by January 31 of the following year.

Common 1099-NEC senders for tipped and gig workers include rideshare platforms (Uber, Lyft), food delivery apps (DoorDash, Uber Eats, Grubhub), staffing platforms (Instawork, Wonolo), and any private clients who pay you for catering, freelance bartending, or specialty services.

The amount on Box 1 ("Nonemployee compensation") goes on Schedule C of your tax return. From there, you deduct expenses (mileage, supplies, fees), and the net flows to Schedule SE for self-employment tax.

Important: a missing 1099 doesn't excuse you from reporting the income. The IRS gets a copy directly from the payer, and even small amounts under $600 (where no form is issued) are still taxable income that you must report.

Example You drove for DoorDash and earned $11,400 across the year. DoorDash sends you a 1099-NEC with $11,400 in Box 1 in late January. That number is your starting point for Schedule C.