Yes, you must report non-employee compensation if you paid a freelance writer $600 or more in a specific tax year. Use Form 1099-NEC to report the payment figure made to a freelance writer. Send copies of the completed form to the Internal Revenue Service and a relevant independent contractor by January 31 of the following year. Take the following steps to report these payments:
Collect contractor information. Provide your freelance writer with Form W-9 and make sure all of their personal information remains up-to-date.
Complete Copy A and Copy B of Form 1099-NEC. File Copy A of the form with the IRS. Send Copy B to your independent contractor. Mail or electronically file Copy A and mail or email Copy B. Request permission from a contractor before you email them a form.
Submit Form 1096. Include a cover form if you print and mail Form 1099-NEC to the IRS.
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