This article is for contractors who need to view, print, or download their 1099-NEC in Gusto.
Admins and accountants: The IRS requires you to distribute 1099-NEC forms to your contractors. Learn how to find, download, and distribute a form for one contractor or for everyone.
Your employer must provide you with a paper copy of your 1099-NEC by mail or in person, unless you give them consent to provide it electronically only. We always make the form available in Gusto.
We make Form 1099-NEC copies available mid-to-late January in your Gusto account. We fill out Box 1a (nonemployee compensation). On forms for 2025 and earlier, this is Box 1. The form includes several other boxes.
We file 1099-NEC forms regardless of the $2,000 threshold. This means you have the forms you need to file your personal tax return quickly and accurately.
If your company admin does not want us to file one or more 1099-NEC forms, they can let us know when they complete their end-of-year tasks or contact us before the end of the year.
If you need to correct your 1099-NEC, work with your client or employer first. They can make some corrections on their own. If we need to make the correction, we work directly with your client or employer before making changes.
Expand the sections to learn more, or use CMD + F (or CTRL + F) to search for keywords throughout the article.
Starting in mid-to-late January, contractors can access their 1099-NEC in Gusto to view it online, download a copy, or print it for their records.
To view, print, or download your 1099-NEC in your web browser:
If you’re having trouble signing in, get help here.
If you have multiple Gusto profiles, learn how to switch between your accounts.
Go to Documents.
Click on Form 1099-NEC: 202X.
If you’re looking for a previous year’s 1099 and cannot find it here, 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.
To view, print, or download your 1099-NEC in the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Documents.
Find Form 1099-NEC: 202X and tap View.
Note: You’ll have access to your forms for up to 10 years, including your 1099-NEC, as long as you have an email address connected to your Gusto account.
Your employer is required to provide you with a paper copy of your 1099, unless you choose to receive electronic-only copies.
To get your 2026 1099 the way you choose, change your preference by January 15, 2027. Changes after that date apply starting with your 2027 1099.
To choose your preference in your web browser:
If you have multiple Gusto profiles, learn how to switch between your accounts.
At the bottom of the left menu, click Settings.
Under Personal, click Documents.
Next to Tax document delivery, click Edit.
Choose from:
Paper copy: Provided by employer
Paperless: Download in Gusto
If you’re going paperless, read the consent notice and confirm your preference.
Click Save.
To choose your preference in the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the top-right corner, tap the Profile icon.
Scroll down and tap Documents.
Tap Edit next to Tax document delivery. Choose from:
Paper copy: Provided by employer
Paperless: Download in Gusto
If you’re going paperless, read the consent notice and confirm your preference.
Tap Save.
You can view and download your 1099 in the Documents section of your account in mid-to-late January. Your employer will give you your paper copy by January 31 (or the next business day if January 31 falls on a weekend), unless you opted for paperless delivery.
Your delivery preference stays active until you update it or leave the company.
Gusto files Form 1099-NEC with the IRS and any required states for all U.S. contractors paid through Gusto in the calendar year.
We report all contractor earnings, including tips, as nonemployee compensation in Box 1a (Box 1 on forms for 2025 and earlier).
Contractors can view their 1099 in Gusto by late January.
We file Form 1099-NEC even below the $2,000 threshold so contractors can file taxes quickly and accurately.
If you're an admin and do not want us to file a 1099-NEC for someone, update your Gusto account and let us know to stop the filing.
Gusto does not currently support the items below. If they apply, they must be handled outside Gusto.
Local 1099-NEC filings
We do not file 1099-NEC forms to local tax agencies.
Contractor tax withholding
We do not support backup withholding for contractors.
We do not support state-required withholding for nonresident or higher-paid contractors. Some states require employers to withhold when paying nonresident or certain independent contractors:
California: Withhold 7% of gross payments when paying a nonresident more than $1,500 in a year for services in CA.
North Carolina: Withhold 4% when paying a nonresident more than $1,500 in a year.
Indiana: Withhold 1.2% on services and 0.3% on materials when paying a nonresident more than $1,000 in a year.
Minnesota: Withhold 8% (or 9.85% if no SSN) when paying self-employed nonresident earns at least $50,000 for construction work.
Pennsylvania: Withhold on payments over $5,000 in a year for services in PA. Withholding is optional below $5,000.
New Jersey: Withhold 7% from payments to independent construction contractors.
South Carolina: Withhold 2% on contracts over $10,000 with nonresidents, unless they're registered and give proof.
Non-US contractor (international) withholding or reporting
We do not support this in Gusto.
Excess golden parachute payments
We do not support reporting golden parachute payments on Form 1099-NEC. The IRS requires these to be reported in box 3 of Form 1099-NEC. Talk to a tax professional to report these payments. You can also find one in our partner directory.
If any of the above apply, the contracted business should provide you with the necessary documentation.
Below are simplified summaries of how Gusto fills out (or does not fill out) each box—learn more in the detailed IRS guidelines for filling out Form 1099-NEC.
Keep in mind: Gusto reports all earnings as nonemployee compensation in Box 1a of the 1099-NEC we’ve prepared.
Box 1a: Nonemployee compensation (Box 1 on forms for 2025 and earlier)—this includes all compensation paid to the contractor, such as fees, commissions, prizes, and awards for services performed. As a reminder, Gusto reports all nonemployee compensation in this box, regardless of the $2,000 IRS reporting threshold.
Box 1b: Cash tips—the total tips included in Box 1a. Starting with tax year 2026, this shows the tips the paying company entered in Gusto.
Box 1c: Treasury Tipped Occupation Code (TTOC)—the code for the occupation the tips were earned in. A TTOC of 000 means some or all of the tips came from an occupation that does not qualify for the tip deduction. If you think this is wrong, contact the company listed as the Payer on your 1099-NEC. Learn more in the IRS instructions for Form 1099-NEC.
Box 1d: Qualified overtime compensation—Gusto does not currently support this, so the box will be left blank.
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's paying and using 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.
Starting in tax year 2025, a new tax rule allows independent contractors to deduct up to $25,000 in qualified tips from their gross income. This change may lower income taxes for contractors who earn tips.
For tax year 2026: If you reported tips to the company that pays you, and they entered them in Gusto, you’ll find the tips in Box 1b of your 1099-NEC and your TTOC in Box 1c. If you received tips directly from customers, tell the company so they can enter them. Admins can learn how to enter contractor tips and TTOCs.
For tax year 2025: We did not collect or track tip income for contractors. If a contractor earned tips in 2025, they must report this information themselves when filing taxes.
Step 1: Check if the tips qualify
Before using this deduction, confirm the tips meet the IRS rules.
Tips are considered qualified tips only if they:
Are voluntarily given by customers or clients
Have no penalty if a customer does not tip
Are set by the customer, not the business
Come from work in an approved tipped occupation. See the IRS list of approved occupations.
Step 2: Gather the right information
For tax year 2025, the tip law took effect mid-year, so companies were not required to track contractor tips for the full year. They still needed to give each tipped contractor a written statement of their total tips by February 2, 2026.
When preparing personal contractor taxes, contractors may need:
A record of the qualified tips earned in 2025
The Treasury Tipped Occupation Code (TTOC) for the job
Important tax reminder
Even if some tips can be deducted for income tax, contractors may still owe self-employment tax on those tips.
Learn more
To see other tax changes from the One Big Beautiful Bill, check out our related Help Center article.