IRS Revises Instructions for Forms 1099-MISC, 1099-NEC

December 13, 2023, 8:40 PM UTC

A new revision of the instructions for Forms 1099-MISC and 1099-NEC was released Dec. 12 by the Internal Revenue Service.

The new version of the Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Income and Nonemployee Compensation, has a January 2024 revision date and primarily mentions the reduced e-filing threshold in effect starting in 2024.

Both the forms and the instructions are no longer year-specific and do not receive annual updates. The instructions were last revised in January 2022.

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