Any business that made payments to a non-employee needs to generate a 1099-NEC. They provide a copy to the non-employee and a copy to the IRS. Many tax software and payroll solutions let you automatically generate 1099s, but small businesses might prefer to do them manually: To begin, you need to obtain the necessary personal details of the independent contractor by requesting a Form W-9 from the contractor. The contractor will complete the form, which will record their legal name, business entity, address, and most importantly their taxpayer identification number (ITIN). Once you have a W-9 you can complete the 1099-NEC. Each 1099-NEC is filled out with the same information on two copies - Copy A and Copy B.