Documents & Forms
US family of statements for payments to non-employees; 1099-NEC for services.
Form 1099 is the IRS family of statements for non-employee payments. 1099-NEC: services (above US$600/year per payer); 1099-K: platform payments; 1099-MISC: rents, prizes. The contractor reports the total 1099s received as income on Schedule C and deducts expenses (including mileage) to reach taxable profit.