The IRS information return a US business uses to report what it paid a non-employee, such as an independent contractor, for services. The business fills it in from its own records, files Copy A with the IRS and gives Copy B to the person it paid.
For the United States.
The official form comes from Internal Revenue Service.
The rules for an official government form depend on where it is signed. Laws change, so check the sources before anyone signs.
Form 1099-NEC reports to the IRS, and to the person paid, the nonemployee compensation a US business paid them in the year. It has no signature line: the payer fills it in, files Copy A with the IRS and gives Copy B to the recipient.
It can be signed electronically. It must then be registered.
Checked October 25, 2026 against these sources.
Answers from the signing rules on this page.
Yes. An electronic signature is accepted for it in the United States. Form 1099-NEC has no signature. The recipient's copy may be sent electronically with their consent.
None. No witness is needed in the United States.
No. No notary is needed.
Yes. It must be registered. The payer files it with the IRS by the due date.
No stamp duty is due.
No.
For US businesses reporting payments to non-employees for services. Not for employees, whose pay goes on Form W-2, and not for rents, prizes or other income reported on Form 1099-MISC. Sign does not rewrite it and does not file Copy A, which goes to the IRS electronically or on the official scannable red form, never as a printout of the PDF.
Original Centilio wording, not legal advice. An entry for the official IRS Form 1099-NEC (Rev. Copy A is filed with the IRS electronically or on the official printed red form, since a self-printed Copy A cannot be scanned and may draw a penalty. Copy B may be sent electronically only to a recipient who has consented to that in the way Publication 1099 sets out. It does not cover reporting thresholds, due dates, backup withholding, state filing or Form 1096. Ask a tax adviser about anything unusual.
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