View my 1099-NEC (as a contractor)

1. Sign in to your contractor profile in Gusto.
   • Having trouble signing in? Get help here. 
   • If you have multiple Gusto profiles, learn how to switch between your accounts. 
2. Go to the Documents section. 
3. 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.
4. 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.

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 16, 2025 won’t take effect until the following tax year (meaning, it’d be too late to change your preference for 2023 tax documents, but the preference will be set for next year).

Follow these steps to choose your preference: 

1. Sign in to your contractor account. 
   • If you have multiple Gusto profiles, learn how to switch between your accounts. 
2. At the bottom of the left-menu, click Settings. 
3. Scroll to “Tax documents” and click edit.
4. Under the "Apps" header, click Documents.
5. Next to "Tax document delivery", click Edit.
6. Choose from:
   • Paper copy—provided by employer
   • Paperless—download in Gusto.
     • If you’re going paperless, read the consent notice and confirm your preference.
7. Click Save. 

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

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

Gusto files Form 1099-NEC to the IRS and to the required states for all US 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).

Reminders

• Contractors can view their 1099 in Gusto by late January.
• We file Form 1099-NEC regardless of the $2,000 threshold—in doing so, contractors have the necessary forms to quickly and accurately file their personal tax returns. 
  • If you’re an admin and do not want us to file one or more 1099-NEC forms, let us know when completing your end-of-year tasks, or contact us before the end of the year.
• 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 (ex. for higher-paid contractors or non-resident contractors).
  • International contractor withholding or reporting.

Box descriptions for Form 1099-NEC

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 non-employee compensation in Box 1 of the 1099-NEC we’ve prepared. test

Box 1: Non-employee compensation—this includes all compensation paid to the contractor, such as fees, commissions, prizes, and awards for services performed. As a reminder, Gusto reports all non-employee compensation in this box, regardless of the $2,000 IRS reporting threshold.

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.