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Access 1099 forms for contractors

Gusto files electronic 1099-NEC forms for all contractors that have been paid through Gusto within the calendar year. Gusto will only fill out Box 1 (nonemployee compensation), but there are several other boxes on the form. 

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

If you're an admin and would like to file the 1099 forms outside of Gusto, sign in to your Gusto account and click the Help tab to contact our team—we'll want to make sure we don't file them on your behalf. You can also let us know when you're completing the end of year checklist, which will appear on the company dashboard.

View your form 1099

To view a copy of the 1099-NEC that we’ve prepared for you, follow these steps:

  1. Click the Documents tab.
  2. Click Form 1099-NEC: [Year] for the applicable year.

The 1099 package will be available to review in late January. If you're having trouble printing or viewing your 1099, try using another browser. 

Note: We don't file the cover sheet Form 1096 since this is only a requirement for paper filings. The descriptions of the boxes are simplified and there are other things to consider when filing out each box. Learn more about how to fill out Form 1099-NEC from the instructions provided by the IRS. 

Understand form 1099-NEC

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

Box 2: Any royalties paid to the contractor over $10 including oil, gas, and/or mineral earnings.

Box 3: Any other income over $600 including prizes and/or awards.

Box 4: Backup Federal income tax that has already been 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 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 does not currently support this so this box will not be filled out.

Box 7: State income tax payments made on behalf of the contractor.

  •  Gusto does not currently support this so this box will not be filled out.

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