View my 1099-NEC (as a contractor)

Employers and accountants: head to this article to learn about your options for downloading and distributing these forms.

At this time, we file Forms 1099-NEC regardless of the $600 threshold in order to provide contractors with the necessary forms to quickly and accurately file their personal tax return.

If you’re an admin and don’t want Gusto to file 1099-NEC forms, you can let us know when completing your end-of-year tasks in the Taxes & Compliance section or by contacting us from the Help or Priority support section of your Gusto account.

1099 availability and distribution

If you’re a contractor, copies of your Form 1099-NEC are made available mid-to-late January in your Gusto account. Gusto will fill out Box 1 (non-employee compensation), but there are several other boxes on the form—learn more about the form below.

While your Form 1099 will be available in your Gusto account, employers are still required to provide you with a physical copy of your 1099 (via mail or in-person) unless you've given them consent to provide it electronically only. Click the Manage your 1099 delivery preference dropdown below for more information.

View, print, or download your Form 1099-NEC

Sign in to your contractor profile in Gusto.
- Not sure how to sign in? Check out this article on how to troubleshoot by your issue type (ie. don’t know email, no longer at company, etc)
- If you have multiple Gusto profiles and need to switch between them, click here.
Go to the Documents section.
Click on Form 1099-NEC: 2022.
- If you're looking for a previous year's Form 1099 and cannot locate it in the Documents section of your account, reach out to your employer. They may have distributed a previous year's 1099s by mail or through another payroll provider.
View, download, or print your Form 1099-NEC for your records.
- To print the 1099: First download the form to your desktop, then print.
- If you're having trouble printing or viewing your 1099, try using a different browser.

Keep in mind: You’ll have access to your forms for up to 10 years, including Form 1099-NEC, as long as you have an email address connected to your Gusto account.

Manage your 1099 delivery preference—you can now go paperless

Your employer is required to provide you with a paper copy of your 1099, unless you go paperless and choose to receive electronic-only copies.

Changes to your delivery preference after Jan 18, 2023 won’t take effect until the following tax year (meaning, it’s too late to change your preference for 2022 tax documents, but the preference will be set for next year).

Follow these steps to choose your preference:

Sign in to your employee account.
- If you have multiple Gusto profiles and need to switch between them, click here.
Go to the Personal details section.
Scroll to “Tax documents” and click edit.
Select how you’d like to receive your 1099 (paper or paperless)
Click Save.
If you’re going paperless, read the consent notice and confirm your preference.

Your 1099 will be available to view and download in the Documents section of your account by mid January, and your employer will provide your paper copy by Jan 31, 2022 (unless you went paperless).

Your delivery preference will be valid until you update it, or you leave the company.

Learn what each box represents on Form 1099-NEC

Gusto files 1099-NEC forms to the IRS and to the required states for all domestic contractors who have been paid through Gusto within the calendar year. All earnings are reported in Box 1 of the 1099-NEC as non-employee compensation. Here's how to access your 1099-NEC.

At this time, we file Forms 1099 regardless of the $600 threshold in order to provide contractors with the necessary forms to quickly and accurately file their personal tax returns.
If you’re an admin and don’t want Gusto to file 1099 forms, you can let us know when completing your end-of-year tasks in the Taxes & Compliance section or by contacting us from the Help section of your Gusto account.

Gusto does not currently support:

1099-NEC filings to locals, where applicable
Back-up withholding, if required for your contractor
Contractor withholding, if required by the state (i.e. for higher paid contractors or non-resident contractors)
International contractor withholding or reporting.

Understand Form 1099-NEC

The descriptions below are simplified summaries, and there may be other factors to consider when filing out each box. Learn more in the detailed IRS guidelines for filling out Form 1099-NEC.

Keep in mind: Gusto reports all earnings as non-employee compensation in Box 1 of the 1099-NEC we’ve prepared.

Box 1: Non-employee compensation: any compensation paid to the contractor over $600 including fees, commissions, prizes, and awards for services.

Box 2: Gusto does not currently support this so the box will be left blank.

Box 3: Gusto does not currently support this so the box will be left blank.

Box 4: Federal income tax withheld during the year.

Gusto does not currently support this so the box will be left blank.

Box 5: State tax withheld during the year.

Gusto does not currently support this so the box will be left blank.

Box 6: The state abbreviation and state withholding account number (if applicable) of the company that is paying and utilizing the services of a contractor. This would only need to be reported if state income tax was withheld.

Gusto will list the applicable state abbreviation(s).

Box 7: State income paid to the contractor for the year.