1099 NEC due January 31st 2022.

Business taxpayers who pay nonemployee compensation of $600 or more must report these payments to the IRS.

Payers must file Form 1099-NEC by January 31. For 2021 tax returns, there is no automatic 30-day extension to file Form 1099-NEC. However, an extension to file may be available under certain hardship conditions.

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