RECIPIENT’S TINPAYER
- Instructions for Recipient Note: If you are receiving payments on which no income, social security, and
- Medicare taxes are withheld, you should make estimated tax payments
- See
- Form 1040-ES (or Form 1040-ES (NR))
- Individualsmust report these amounts as explained in these box 1 instructions
- Corporations,fiduciaries, and partner- ships must report these amounts on the appropriate line of their tax returns
- You received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax
- If you believe you are an employee and cannot get the payer to correct this form, report the amount shown in box 1 on the line for "Wages, salaries, tips, etc." of Form 1040-SR, or 1040-NR
- You must also complete Form 8919 and attach it to your return
- For more information,see Pub
- 1779, Independent Contractor or Employee
- If you are not an employee but the amount in box 1 is not self-employment(SE) income (for example, it is income from a sporadic activity or a hobby), report the amount shown in box 1 on the "Other income" line (on Schedule 1 (Form 1040))
- Box 2
- If checked, consumer products totaling $5,000 or more were sold to you for resale, on a buy-sell,a deposit-commission,or other basis
- Generally, report any income from your sale of these products on Schedule C (Form 1040)
- Box 3
- Reserved for future use
- Box 4
- Shows backup withholding.A payer must backup withhold on certain payments if you did not give your TIN to the payer
- See Form W-9, Request for
- Taxpayer Identification Number and Certification, for informationon backup withholding.Include this amount on your income tax return as tax withheld
- Recipient’s taxpayer identification number (TIN)
- For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN))
- However, the issuer has reported your complete
- TIN to the IRS
- Boxes 5-7
- State income tax withheld reporting boxes
- Account number
- May show an account or other unique number the payer assigned to distinguishyour account
- Future developments
- For the latest informationabout developments related to Form 1099-NEC and its instructions, such as legislationenacted after they were published,go to www.irs.gov/Form1099NEC
- Box 1
- Shows nonemployeecompensation
- If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor,or on Form 1065 and Schedule K-1 (Form 1065) if a partnership,and the recipient/partner completes Schedule SE (Form
- Free File Program
- Go to www.irs.gov/FreeFileto see if you qualify for no-cost online federal tax preparation,e-filing, and direct deposit or payment options
- CORRECTED (if checked)
- OMB No
- 1545-0116PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no
- Nonemployee
- CompensationÀ¾¶¸
- Form 1099-NECNonemployeecompensation
- Copy B
- For Recipient$Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale, ’S TIN 4
- RECIPIENT’S name, street address (including apt
- No.), city or town, state or province, country, and ZIP or foreign postal code This is important tax information and is being furnished to the IRS
- If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported
- Federal income tax withheld $State tax withheld 6 State/Payer’s state no
- 7 State incomeAccount number (see instructions) $ $ www.irs.gov/Form1099NEC Department of the Treasury - Internal Revenue ServiceForm 1099-NEC (Rev
- 1-2024) (keep for your records)8164 2.000
- If you have any questions please contact:instacart.com677.860723335 XXX-XX-8738
- OR /
- Maplebear, Inc.