Use Form 1099-NEC to report non-employee compensation paid to independent contractors. The 2024 1099-NEC must be mailed or eFiled to the IRS and furnished to your recipients by January 31, 2025; As of 2023, IRS eFile regulations require e-Filing for 10 or more returns of certain forms; Use the new Adams Tax Forms Helper™ to eFile to the IRS/SSA. One-part copy/one-half state sheets can be used for State or Local reporting. Acid-free paper and heat-resistant inks produce smudge-free, archival-safe records. Meets IRS specifications.