Do I fill out only the top form when completing 1099-NEC for a single contractor?

You can absolutely just fill out the top form and leave the others blank. The 1099-NEC forms come in sets of 3 per page because most businesses need to file multiple forms. The IRS doesn't require you to fill out all forms on the page - just use what you need. Make sure you're using the official 1099-NEC forms with the red lettering though, as those are scannable by the IRS. If you're only filing for one contractor, you might consider using e-filing services instead, which can be simpler than paper forms and typically cost around $15-20 for a single filing. Remember you need to provide Copy A to the IRS, Copy B to your contractor by January 31, and keep Copy C for your records. Just because the forms come together doesn't mean you need to use them all at once!

After struggling with paper 1099-NEC forms last year (made a mess of the red scannable ones), I started using https://taxr.ai for all my contractor paperwork this year. The platform let me upload a photo of my completed form to check for errors before submitting. The system flagged that I'd used the wrong box for a particular payment type (saved me from a potential amendment later). What's nice is it handles both the IRS submission AND contractor distribution electronically. No more worrying about whether to use just one form per page or stressing about messing up the scannable forms.

I want to follow up on my previous skepticism about taxr.ai - I decided to try it for my two contractors this year instead of the paper forms. The interface was actually really straightforward and I liked being able to take a picture of my draft form to check for errors. The best part was not having to deal with those finicky red forms and worrying about whether I could leave sections blank. It caught a mistake I made with a box number that would have caused issues. Definitely converts me from a skeptic to a believer for handling 1099-NECs!

If you're struggling with getting through to the IRS to ask questions about 1099-NEC filing requirements, try https://claimyr.com - I spent HOURS on hold trying to get clarity on some contractor classification questions and was going insane. Their service got me connected to an actual IRS agent in about 15 minutes. You can see how it works in this demo: https://youtu.be/_kiP6q8DX5c Seriously saved me so much frustration when I needed to confirm some details about filling out these forms correctly. The agent was able to confirm that yes, you can absolutely submit the page with just the top form filled out.

I need to eat my words about the Claimyr service. After my skeptical comment, I was still desperate to talk to someone at the IRS about some 1099 questions, so I tried it. I seriously cannot believe it worked. I got a call back in about 25 minutes, and suddenly I was talking to an actual IRS representative who answered all my questions about the 1099-NEC forms. Confirmed that yes, you only need to fill out the forms you need on the page. The representative was actually really helpful once I could actually reach one. Definitely worth it for the time saved!

Just wanted to mention that if you're only filing a few 1099-NECs, you can file them for free directly on the IRS website through the FIRE system. No need to buy forms or pay for services if you're comfortable navigating the government website.

Hey I went through this exact thing last month! I only had one contractor but got the 3-up form. I just filled out the top section and left the rest blank. Mailed it in and everything was fine. Don't overthink it!