# Download 1099-NEC forms

A **1099-NEC Form** is a tax document used to report **non-employee compensation** paid to freelancers, contractors, and affiliates. If you earn **$600 or more** in commissions during a tax year, the business paying you must report these payments to the **IRS** and provide you with a copy of the form.

#### **Why do you need it?**

* The 1099-NEC form shows the total amount you earned from affiliate commissions during the year.
* You need this form to **file your annual tax return** and **report your income** correctly to the IRS.
* It helps ensure you stay **compliant with U.S. tax laws** and avoid penalties for incorrect tax filings.

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## Conditions to generate your 1099-NEC forms

Our system will generate a **1099-NEC form** for you if:

1. Your merchant has enabled the function to create 1099-NEC forms on their end.
2. You must meet **all of the following requirements** by the end of the tax year:

* **US Residency:** You must be a US-based individual or business that is not registered as a corporation.
* **Minimum Earnings:** You must have earned **at least USD $600** in commissions from the merchant's affiliate program during the tax year.
* **W-9 Form Submission:** You must [provide your **W-9 form** with related tax information](https://docs.uppromote.com/guide-for-affiliate/affiliate-admin/affiliate-admin-settings/submit-w-9-form) to your affiliate account.

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## How to download your 1099-NEC form

If all conditions listed above are met, you will be able to download your 1099-NEC form for the corresponding tax year on January 30th (23:59 UTC +0). 

Follow these steps to get your 1099-NEC forms (if available):

* Step 1: Go to the *Settings* tab in your affiliate account, then click **Tax information**. 
* Step 2: Select the tax year and click **Download**.

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**Note**: If you **submit or update** your W-9 form after January 30th (23:59 UTC +0), the system **will not** generate a 1099-NEC form for that tax year.