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Use Form 1099-NEC to report non-employee compensation paid to independent contractors; now a continuous-use form with a fill-in-the-year date field good for multiple tax years. The 2023 1099-NEC must be mailed or eFiled to the IRS and furnished to your recipients by January 31, 2024; New 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 | Adams 2023 1099-NEC Tax Forms Kit with Adams Tax Forms Helper and 10 Free eFiles, 50/Pack (STAX550NE | Quill