Workers and contractors you pay on a 1099 basis are not considered employees of your company because 1099 workers are self-employed. Because of this classification, 1099 payees are listed as vendors ...
If your business pays nonemployee compensation and other reportable payments, you must be aware of two forms: Form 1099-MISC and Form 1099-NEC. Many employers are likely familiar with Form 1099-MISC.
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