Information Returns

You must file Forms W-2 to report wages paid to employees. You may also be required to file information returns to report certain types of payments made during the year. For example, you must file Form 1099-NEC, Nonemployee Compensation, to report payments of $600 or more made in 2025 ($2,000 or more for payments made in 2026) to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. For details about filing Forms 1099 for payments made in 2025 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information (these general instructions will be replaced by new Pub. 1099 for payments made after 2025), and the separate, specific instructions for each information return you file (for example, the Instructions for Forms 1099-MISC and 1099-NEC). Generally, don’t use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing.

Technical Services Operation (TSO). The IRS operates the TSO to answer questions about reporting on Forms W-2, W-3, and 1099, and other information returns. If you have questions related to reporting on information returns, call 866-455-7438 (toll free), 304-263-8700 (toll call), or 304-579-4827 (TDD). The center can also be reached by email at mccirp@irs.gov . Don’t include taxpayer identification numbers (TINs) or attachments in email because email isn’t secure.