Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
An IRS tax form delivered by employers to nonemployees (e.g. consultants, independent contractors), typically in January. Form 1099-MISC reports income/compensation that nonemployees received during the prior year and is similar in concept to Form W-2 for employees. For details about the reporting of nonqualified deferred compensation on Form 1099-MISC, see the related FAQ.