Business owners are required to issue independent contractors, freelancers, or other nonemployees 1099 NEC forms if they paid them atleast $600 or more throughout the year. The deadline to submit your 1099s is January 31, 2025. This form is typically issued to individuals, sole proprietors, parterships and LLCs treated as either sole proprietorship or partnerships. There will be a penalty given to tax payer/business owner per day by the IRS for any days after the 31st that each 1099 is not filed. Each form is $75 per contractor. Please fill out the information below to process your returns: