FAQs: Form F1099-NEC/MISC

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What is Form F1099-NEC/MISC? (back to top)

Form F1099-NEC/MISC is used to report payment to workers who are not employees of another corporation (no EIN). The Form is also due to the contractor before January 31 of the following year. In addition, the employer is required to file a form 1096 to summarize the F1099-NEC/MISC information.

The employer is required to submit F1099-NEC/MISCs (copy A) to the IRS and States (where required) and distribute additional copies to the contractor. The contractor needs to report and attach copies of their F1099-NEC/MISCs with his/her tax returns.

How do I prepare and e-file F1099-NEC/MISC? (back to top)

You can prepare and e-file F1099-NEC/MISCs completely online at our website, or you can use eSmartForm F1099-NEC/MISC on your computer, then upload the e-file data file through our website to file to the IRS.

E-file replaces the copy A of F1099-NEC/MISC. You still need to distribute the additional copies to the contractor for his/her tax returns.

If you choose the Print and Mail option, we will print and distribute the additional copies to the contractor for you.

If I e-file Form F1099-NEC/MISC, what should I do with Form 1096? (back to top)

If you e-file form F1099-NEC/MISC, form 1096 is not required.

How do I print the additional copies of F1099-NEC/MISC for distribution? (back to top)

If you used eSmartForm F1099-NEC/MISC, you can print the additional copies using Microsoft Word.

If I use online e-file, can I print the additional copies for the contractor? (back to top)

If you prepare and e-file F1099-NEC/MISCs online at our website, you will be able to print the additional copies for distribution. The additional copies will be made available after submission for efile.

Can I import data into eSmartForm F1099-NEC/MISC so I do not have to re-type the information? (back to top)

You can use the Excel interface utility to import data into eSmartForm F1099-NEC/MISC to print or create an e-file data file.

When I use the Excel interface, I seem to lose some data (some columns are not recognized)? (back to top)

Please check the column heading (name of the data record) in the Excel worksheet. Sometimes, the heading may contain extra spaces, carriage return, or other invisible characters and the column heading is not mirrored completely in the Excel interface utility. The program thus did not pick up the data in the column. It is a good practice to copy the cell (column heading) into the interface utility to make sure the name is properly mirrored.

Resubmit F1099-NEC/MISC to the State (State F1099-NEC/MISC efile rejected due to Account Error)
(back to top)

If an F1099-NEC/MISC eFile has been accepted by the IRS/Federal, but was rejected by the State due to State ID error, you canít revise and resubmit the F1099-NEC/MISCs again. You need to prepare and file a new set of F1099-NEC/MISCs.

  1. Contact the State to obtain or verify your State wage withholding account ID number.
  2. Prepare new F1099-NEC/MISCs with the correct State account number.
  3. Submit F1099-NEC/MISCs to efile as normal, including e-file to the State as well.
  4. Choose to pay by "Check" (not Credit card or e-check) and complete the submission.

When an efile is paid by "Check", the submission will not be processed automatically. You do not want to file a duplicate set of F1099-NEC/MISCs sent to the IRS. Please contact us by email, phone or support center to let us know you only want to file the F1099-NEC/MISCs to the State. We will manually approve the transaction, reject the Federal submission (duplicate) and process the State filing.

You will still see two efile status, one for the Federal/IRS (rejected) and one for the State.

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