Form 1099-NEC is used to report payments made to non-employees or independent contractors for their work. Previously, it was reported in box no 7 of Form 1099-MISC. Now, the IRS has separated Box 7 from Form 1099-MISC and introduced it as a new form. From the tax year 2020, the payer must use Form 1099-NEC to report non-employee compensation of $600 or more paid to contractors for their service. Start e-filing your Form 1099-NEC with TaxBandits and Get Instant Approval from the IRS. https://www.taxbandits.com/1099-forms/efile-form-1099-nec-online/?ref=menu