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Cómo presentar declaraciones de impuestos con el Formulario 1099-NEC del IRS

Written by a TurboTax Expert • Reviewed by Miguel Burgos, CPAUpdated for Tax Year 2024 • December 2, 2024 3:28 PM
OVERVIEW

Si recibes un Formulario de impuestos 1099-NEC por servicios que brindaste a un cliente como contratista independiente y los pagos anuales que cobras son por un total calculado de $400 o más, la declaración de impuestos que deberás presentar será un poco diferente a la que presenta un contribuyente que solo recibe ingresos de trabajo reportados en un Formulario W-2.

 

como presentar impuestos con el formulario 1099 misc del irs

Puntos clave

  • Cuando prestas servicios por un monto de $600 o más a una empresa, ese cliente, por lo general, debe emitir un Formulario 1099-NEC para reportar tus ganancias.
  • Cuando recibes un Formulario 1099-NEC, por lo general, significa que eres trabajador por cuenta propia y que reclamas tus ingresos y deducciones en el Anexo C, que se usa para calcular las ganancias netas que obtienes del trabajo por cuenta propia.
  • Como trabajador por cuenta propia, debes reportar todos tus ingresos de trabajo por cuenta propia. Si recibes $400 o más en total de tu trabajo por cuenta propia, es probable que tengas que pagar impuestos sobre el trabajo por cuenta propia a través del Anexo SE.

¿Qué es el Formulario 1099-NEC?

Una de las razones más comunes por la que puedes haber recibido el Formulario 1099-NEC (Formulario 1099-MISC en años anteriores) es si trabajas por cuenta propia o trabajaste como contratista independiente durante el año anterior. El IRS (Servicio de Impuestos Internos) se refiere a esto como "compensación a personas que no son empleados".

  • En la mayoría de los casos, las empresas para las que trabajas tienen la obligación de emitir un Formulario 1099-NEC cuando te pagan $600 o más en cualquier año.
  • Si recibes pagos a través de servicios en línea, como PayPal, también podrías recibir el Formulario 1099-K.
  • Como trabajador por cuenta propia, debes reportar todos tus ingresos de trabajo por cuenta propia, independientemente de si recibes un Formulario 1099-NEC o no.

El proceso de presentación de tus impuestos con un Formulario 1099-NEC varía un poco si solo tuviste ingresos reportados en un Formulario W-2. Estos son algunos consejos para ayudarte a realizar la presentación.

El IRS está reduciendo gradualmente los nuevos requisitos de presentación del Formulario 1099-K para pagos de  de procesadores de pagos a terceros por bienes y servicios como Venmo y PayPal. En el 2021, El Congreso cambió el umbral de presentación de más de $20,000 en pagos y más de doscientas transacciones a más de $600 sin importar la cantidad de transacciones. Pero en vez de utilizar la nueva cantidad límite de $600 de inmediato, el IRS aplicó el umbral de presentación previo a los años tributarios 2022 y 2023. Para el año tributario 2024, el IRS está utilizando un umbral de presentación de $5,000 independientemente del número de transacciones. La cantidad límite disminuirá a $2,500 sin importar el número de transacciones para el año tributario 2025. Comenzando en el 2026, entrará en vigor la cantidad límite de $600.

¿Quién necesita un Formulario 1099-NEC?

El Formulario 1099-NEC reporta compensación a personas que no son empleados o individuos a quienes se les paga $600 o más durante el año tributario.

Ejemplos de personas que pudieran recibir un Formulario 1099-NEC incluyen:

  • Trabajadores free lance
  • Trabajadores por cuenta propia
  • Consultores
  • Vendedores
  • Contratistas independientes

Si has pagado compensación para personas que no son empleados sobre $600, necesitarás utilizar el Formulario 1099-NEC para reportar los pagos por los servicios que recibiste.

Recibí un Formulario 1099-NEC ¿Qué hago con él?

Si recibiste este formulario, aquí los pasos que debes seguir:

  1. Revisa tu información: El primer paso es revisar la exactitud del formulario. Asegúrate de que tu nombre, número de Seguro Social o identificación personal del contribuyente, y la cantidad de ingreso reportada son correctos. Si notas alguna discrepancia, contacta al pagador para corregir la información.
  2. Reporta tu ingreso: Si la información en tu 1099-NEC es correcta, el próximo paso es reportar tu ingreso en tu declaración de impuestos, el cual pudiera tener que ser reportado en un formulario de impuestos, como el Anexo C o Anexo E, dependiendo tu estructura de negocio.
  3. Paga los impuestos: Después de reportar tu ingreso, serás responsable de pagar impuestos sobre el ingreso que ganaste, incluyendo tu porción de impuestos de Seguro Social y Medicare. Puede que tengas que hacer pagos estimados a través del año. Analizaremos los pagos de impuestos estimados en más detalle abajo.
  4. Mantén tus registros: La mejor práctica es mantener los registros de tus Formularios 1099-NEC para propósitos tributarios futuros y verificar tus ingresos. Para impuestos federales, típicamente debes guardar tus registros durante al menos tres años. Para impuestos estatales, depende de las leyes de tu estado.

¿Cómo se reclaman deducciones con el Formulario 1099-NEC?

Una de las mayores ventajas que tienes si recibes un Formulario 1099-NEC en lugar de un Formulario W-2 es que puedes reclamar deducciones comerciales en tu Anexo C, que se usa para calcular tus ganancias netas del trabajo por cuenta propia.

Tus deducciones deben ser por gastos comerciales que el IRS considera ordinarios y necesarios para llevar a cabo tus actividades por cuenta propia.

  • Un gasto es ordinario si otros trabajadores por cuenta propia que realizan actividades en un campo similar también incurren en él.
  • Un gasto es necesario si te resulta útil para completar tu trabajo. No es necesario que un gasto sea esencial para ser necesario.

Por ejemplo, es probable que el costo de un programa de software sea ordinario y necesario para un diseñador gráfico independiente. Por otra parte, el costo del alquiler de una limusina de alta gama para ir a visitar clientes puede que resulte útil, pero no es un gasto ordinario según las normas fiscales.

Cuando usas el Anexo C, por lo general empleas este método para calcular tu ganancia neta:

  1. tomas todos tus ingresos del trabajo por cuenta propia, incluidas las ganancias no reportadas en un Formulario 1099-NEC; y
  2. restas los gastos comerciales deducibles en los que incurres.

La cantidad de beneficio neto final se transfiere al Formulario 1040 y se combina con tus otras ganancias, ingresos y deducciones a fin de calcular tu ingreso tributable.

Nota de TurboTax:

Como trabajador por cuenta propia, debes completar el Anexo SE para calcular los impuestos de Seguro Social y de Medicare que debes, ya que esos impuestos no se retienen de lo que te pagan por el trabajo por cuenta propia.

¿Qué son los impuestos sobre el trabajo por cuenta propia?

Como trabajador por cuenta propia, debes pagar impuestos de Seguro Social y de Medicare tú mismo con tu declaración de impuestos en lugar de que te los retengan del cheque de pago.

  • Estos impuestos se calculan en el Anexo SE que adjuntas a tu declaración.
  • La ganancia neta reportada en el Anexo C se usa para calcular los impuestos sobre el trabajo por cuenta propia en el Anexo SE.
  • Los ingresos por inversiones y de otras fuentes no relacionadas con el trabajo por lo general no están sujetos a impuestos de Seguro Social ni de Medicare.

¿Qué son pagos de impuestos estimados?

Probablemente notes que, a diferencia de lo que hacen los empleadores con sus empleados, tus clientes por lo general no retienen el impuesto sobre el ingreso de tus pagos en los Formularios 1099-NEC. Este es un sistema de pago sobre la marcha en el que los empleados suelen pagar sus impuestos a lo largo del año, en lugar de pagarlos todos a la vez en el momento de presentar su declaración de impuestos. Como trabajador por cuenta propia, por lo general tampoco puedes esperar a pagar todos tus impuestos juntos. En cambio, quizá debas realizar hasta cuatro pagos de impuestos estimados al IRS durante el año.

La cantidad y la frecuencia de tus pagos estimados dependen de lo siguiente:

  • la cantidad de ingresos que obtienes;
  • el impuesto retenido de otros ingresos de trabajo;
  • el método que elijas para calcular tus impuestos estimados.

Usa el Formulario 1040-ES para calcular tus obligaciones de impuestos estimados.

¿Cuál es la fecha límite para el Formulario 1099-NEC?

Similar a la mayoría de los formularios de impuestos, los negocios deben presentar el Formulario 1099-NEC en o antes del 31 de enero. Esto te aplica si utilizas el formulario para reportar ventas de $5,000 o más. Si no puedes cumplir con la fecha límite, es importante tomar nota y prepararse para las multas.

Como trabajador por cuenta propia, debes reportar todos tus ingresos. Si tus ingresos netos superan los $400, entonces tendrás que pagar impuestos de trabajo por cuenta propia utilizando el Anexo SE. Tendrás que enviar el 1099-NEC cuando presentes tus impuestos, pero recuerda, los pagos de impuestos estimados usualmente son requeridos a través del año.

¿A dónde se envían los Formularios 1099-NEC?

Si pagaste por servicios a un trabajador free lance o contratista, puede que te preguntes a dónde enviar tus Formularios 1099-NEC, incluyendo:

  • En línea: Puedes presentar de manera electrónica tu Formulario 1099-NEC a través del portal para los contribuyentes del Sistema de admisión de declaraciones informativas (IRIS, por sus siglas en inglés). Este es un método de presentación gratuito que permite presentar electrónicamente tus Formularios 1099-NEC, también presentar extensiones, hacer enmiendas, y más.
  • Por correo: Si prefieres presentar tu Formulario 1099-NEC en papel, puedes enviar tu formulario al IRS por correo. La dirección que utilices depende de la ubicación de tu negocio y tendrá que ser enviado a alguno de sus centros de procesamiento de Austin, Texas; Kansas City, Missouri u Ogden, Utah. Las instrucciones para enviarlo por correo se pueden encontrar en la página de internet del IRS.
  • Software de impuestos: Utilizar software de presentación de impuestos te permite presentar los impuestos de trabajo por cuenta propia tu mismo. Un experto de impuestos también se puede asegurar de que reclames todas los créditos y deducciones relevantes para aprovechar al máximo tu declaración de impuestos y cumplir con las fechas límites para evitar multas y penalidades.

Si recibes compensación para quienes no son empleados y un 1099-NEC para el año, lo incluirás en tus impuestos no importa el método que escojas para presentarlos.

TurboTax puede ayudar a quienes presenten el Formulario 1099-NEC

Con TurboTax Live Full Service, un experto bilingüe local elegido según tu situación en particular se ocupará de tus impuestos por ti de principio a fin. O bien, obtén ayuda y asesoramiento ilimitados de expertos en impuestos bilingües mientras preparas tu declaración con TurboTax Live Assisted.

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    If your tax refund amounts are insufficient to pay what you owe on your loan, you will not be required to repay any remaining balance. However, you may be contacted to remind you of the remaining balance and provide payment instructions to you if you choose to repay that balance. If your loan is not paid in full, you will not be eligible to receive a Refund Advance loan in the future.

  • Pay for TurboTax out of your federal refund or state refund: Individual taxes only. Subject to eligibility requirements. Additional terms apply. A $40 service fee may apply to this payment method. Prices are subject to change without notice.

  • TurboTax Help and Support: Access to a TurboTax product specialist is included with TurboTax Deluxe, Premium, TurboTax Live Assisted and TurboTax Live Full Service; not included with Free Edition (but is available as a paid upgrade). TurboTax specialists are available to provide general customer help and support using the TurboTax product. Services, areas of expertise, experience levels, wait times, hours of operation and availability vary, and are subject to restriction and change without notice. Limitations apply. See Terms of Service for details.

  • TurboTax Live - Tax Advice and Expert Review: Access to an expert for tax questions and Expert Review (the ability to have a tax expert review) is included with TurboTax Live Assisted or as an upgrade from another TurboTax product, and available through December 31, 2025. Access to an expert for tax questions is also included with TurboTax Live Full Service and available through December 31, 2025. If you use TurboTax Live, Intuit will assign you a tax expert based on availability. Tax expert availability may be limited. Some tax topics or situations may not be included as part of this service, which shall be determined at the tax expert's sole discretion. The ability to retain the same expert preparer in subsequent years will be based on an expert’s choice to continue employment with Intuit and their availability at the times you decide to prepare your return(s). Administrative services may be provided by assistants to the tax expert. On-screen help is available on a desktop, laptop or the TurboTax mobile app. For the TurboTax Live Assisted product: If your return requires a significant level of tax advice or actual preparation, the tax expert may be required to sign as the preparer at which point they will assume primary responsibility for the preparation of your return. For the TurboTax Live Full Service product: Hand off tax preparation by uploading your tax documents, getting matched with an expert, and meeting with an expert in real time. The tax expert will sign your return as a preparer.

  • TurboTax Live - Unlimited Expert Support: Unlimited access to TurboTax Live experts refers to an unlimited quantity of contacts available to each customer, but does not refer to hours of operation or service coverage. Service, area of expertise, experience levels, wait times, hours of operation and availability vary, and are subject to restriction and change without notice.

  • TurboTax Experts - Years of Experience: Based on experts' self-reported years of tax experience.

  • TurboTax Live - Expert Availability: TurboTax Live experts are available on nights and weekends for certain expanded hours during tax season (from January to April) and in the weeks leading up to tax extension deadlines. Outside of tax season, regular hours are Monday through Friday 5am to 5pm PT. Service, area of expertise, experience levels, and wait times vary, and are subject to restriction and change without notice. Unlimited access to TurboTax Live experts is included with all TurboTax Live products.

  • TurboTax Live Full Service - File your taxes as soon as today: TurboTax Full Service experts are available to prepare 2024 tax returns starting January 6, 2025. One-day preparation and filing availability depends on start time, the complexity of your return, is based on completion time for the majority of customers, and may vary based on expert availability. A tax preparation assistant will validate the customer's tax situation during the welcome call and review uploaded documents to assess readiness and ability to file same-day. All tax forms and documents must be ready and uploaded by the customer for the tax preparation assistant to refer the customer to an available expert for live tax preparation.

  • TurboTax Live Full Service - “Local”: For purposes of virtual meetings, “Local" experts are defined as being located within the same state as the consumer's zip code. Not available in all states.

  • Smart Insights: Individual taxes only. Included with TurboTax Deluxe, Premium, TurboTax Live, TurboTax Live Full Service, or with PLUS benefits, and is available through November 1, 2025. Terms and conditions may vary and are subject to change without notice.

  • My Docs: Included with TurboTax Deluxe, Premium TurboTax Live, TurboTax Live Full Service, or with PLUS benefits and is available through December 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • Tax Return Access: Included with all TurboTax Free Edition, Deluxe, Premium, TurboTax Live, and TurboTax Live Full Service products. Access to up to seven years of tax returns we have on file for you is available through December 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • Easy Online Amend: Individual taxes only. With TurboTax Deluxe, Premium, TurboTax Live, TurboTax Live Full Service, or with PLUS benefits, you can make changes to your 2024 tax return online through October 31, 2027. For TurboTax Live Full Service, your tax expert will amend your 2024 tax return for you through November 15, 2025; after that date, TurboTax Live Full Service customers will be able to amend their 2024 tax return themselves using the Easy Online Amend process described above. TurboTax Free Edition customers may amend 2024 tax returns online through October 31, 2025. Terms and conditions may vary and are subject to change without notice.

  • #1 best-selling tax software: Based on aggregated sales data for all tax year 2023 TurboTax products.

  • #1 online tax filing solution for self-employed: Based upon IRS Sole Proprietor data as of calendar year 2024, for tax year 2023. Self-Employed defined as a return with a Schedule C/C-EZ tax form. Online competitor data is extrapolated from press releases and SEC filings. “Online” is defined as an individual income tax DIY return (non-preparer signed) that was prepared online and either e-filed or printed, not including returns prepared through desktop software.

  • 1099-Ks: Those filing in TurboTax Free Edition, TurboTax Live Assisted Basic or TurboTax Live Full Service Basic will be able to file a limited IRS Schedule 1 if they have hobby income or personal property rental income reported on a Form 1099-K, and/or a limited IRS Schedule D if they have personal item sales with no gain reported on Form 1099-K. Those filing in TurboTax Deluxe, TurboTax Live Assisted Deluxe or TurboTax Live Full Service Deluxe will be able to file a limited IRS Schedule D if they have personal item sales income reported on Form 1099-K. If you add other schedules or forms, or need to report other types of income on Schedules 1, D, E, F, or Form 4835 you may be required to upgrade to another TurboTax product.

  • 1099-K Snap and Autofill: Available in mobile app and mobile web only.

  • 1099-NEC Snap and Autofill: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). Available in mobile app only. Feature available within Schedule C tax form for TurboTax filers with 1099-NEC income.

  • Year-Round Tax Estimator: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). This product feature is only available after you finish and file in a self-employed TurboTax product.

  • Refer a Friend: Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Refer your Expert (Intuit's own experts): Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Refer your Expert (TurboTax Verified Pro): Maximum of $500 in total rewards for 20 referrals. See official terms and conditions for more details.

  • Average Refund Amount: $3,207 is the average refund amount American taxpayers received in the 2024 filing season based upon IRS data as of February 16, 2024 and may not reflect actual refund amount received. Each taxpayer's refund will vary based on their tax situation.

  • More self-employed deductions: based on the median amount of expenses found by TurboTax Premium (formerly Self Employed) customers who synced accounts, imported and categorized transactions compared to manual entry. Individual results may vary.

  • TurboTax Online Business Products: For TurboTax Live Assisted Business and TurboTax Full Service Business, we currently don't support the following tax situations: C-Corps (Form 1120) and entities electing to be treated as a C-Corp, Trust/Estates (Form 1041), Tax Exempt Entities/Non-Profits, returns that require more than 5 state filings, and other issues unrelated to the preparation of a tax return or unrelated to business income/franchise taxes. TurboTax Live Assisted Business is currently available only in AK, AZ, CA, CO, CT, DE, FL, GA, ID, IL, KS, MA, MD, ME, MI, MN, MO, NC, NJ, NV, NY, OH, PA, RI, SD, TN, TX, UT, VA, WA, WV, and WY.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for an additional fee, by TaxResources, Inc., dba Tax Audit. Audit Defense is included at no added cost with business returns filed with TurboTax Live Business (excluding Sole Proprietor). See Membership Agreements at https://www.intuit.com/legal/terms/ for service terms and conditions.

TURBOTAX DESKTOP GUARANTEES

TurboTax Desktop Individual Returns:

  • 100% Accurate Calculations Guarantee - Individual Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we'll pay you the penalty and interest. Excludes payment plans. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Maximum Refund Guarantee / Maximum Tax Savings Guarantee - or Your Money Back - Individual Returns: If you get a larger refund or smaller tax due from another tax preparation method by filing an amended return, we'll refund the applicable TurboTax federal and/or state software license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Audit Support Guarantee - Individual Returns: If you receive an audit letter from the IRS or State Department of Revenue based on your 2024 TurboTax individual tax return, we will provide one-on-one question-and-answer support with a tax professional, if requested through our Audit Support Center, for audited individual returns filed with TurboTax Desktop for the current 2024 tax year and, for individual, non-business returns, for the past two tax years (2022, 2023). Audit support is informational only. We will not represent you before the IRS or state tax authority or provide legal advice. If we are not able to connect you to one of our tax professionals, we will refund the applicable TurboTax federal and/or state license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement  for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TurboTax Desktop Business Returns:

  • 100% Accurate Calculations Guarantee - Business Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we'll pay you the penalty and interest. Excludes payment plans. You are responsible for paying any additional tax liability you may owe. Additional terms and limitations apply. See License Agreement  for details.

  • Maximum Tax Savings Guarantee - Business Returns: If you get a smaller tax due (or larger business tax refund) from another tax preparation method using the same data, TurboTax will refund the applicable TurboTax Business Desktop license purchase price you paid. Additional terms and limitations apply. See License Agreement  for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TURBOTAX DESKTOP DISCLAIMERS

  • Installation Requirements: Product download, installation and activation requires an Intuit Account and internet connection. Product limited to one account per license code. You must accept the TurboTax License Agreement to use this product. Not for use by paid preparers.

  • TurboTax Desktop Products: Price includes tax preparation and printing of federal tax returns and free federal e-file of up to 5 federal tax returns. Additional fees apply for e-filing state returns. E-file fees may not apply in certain states, check here for details. Savings and price comparison based on anticipated price increase. Software updates and optional online features require internet connection. Desktop add-on products and services purchased are non-refundable.

  • Fastest Refund Possible: Get your tax refund from the IRS as fast as possible by e-filing and choosing to receive your refund by direct deposit. Tax refund time frames will vary. The IRS issues more than 9 out of 10 refunds in less than 21 days.

  • Average Refund Amount: $3,207 is the average refund amount American taxpayers received in the 2024 filing season based upon IRS data as of February 16, 2024 and may not reflect actual refund amount received.

  • TurboTax Technical Support: Customer service and technical support hours and options vary by time of year.

  • Deduct From Your Federal Refund: Individual taxes only. Subject to eligibility requirements. Additional terms apply. A $40 Refund Processing Service fee applies to this payment. method. Prices are subject to change without notice.

  • Data Import: Imports financial data from participating companies; Requires Intuit Account. Quicken and QuickBooks import not available with TurboTax installed on a Mac. Imports from Quicken (2022 and higher) and QuickBooks Desktop (2023 and higher); both Windows only. Quicken import not available for TurboTax Desktop Business. Quicken products provided by Quicken Inc., Quicken import subject to change.

  • Live Tax Advice: Access to tax experts to obtain answers to tax questions and to assist with tax year 2024 return(s) prepared with TurboTax Desktop software. Additional fees apply. Must be purchased and used by October 31, 2025. Excludes TurboTax Desktop Business. See License Agreement for details.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for a fee, by TaxResources, Inc., dba Tax Audit. See Membership Agreements at https://turbotax.intuit.com/corp/softwarelicense/ for service terms and conditions.

All features, services, support, prices, offers, terms and conditions are subject to change without notice.

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