Feature - 2025 1099-NEC form, 1099-MISC form, and CSV Electronic Filing Support
Release Date: 10/20/25
Version: 8.5 and above
Both the 1099-MISC and 1099-NEC forms have changed for tax filing year 2025. The filing year is now printed on the form. 1099-MISC box 14 is no longer used. This box was previously used to report excess golden parachute payments.
The reporting of excess golden parachute payments is now supported in box 3 of the 1099-NEC form.
The option "E=14" is no longer available when choosing the 1099 category when printing the 1099-MISC form.
The option "E=14" is available when choosing the 1099 category when printing the 1099-NEC form.
The electronic filing CSV format also changed for both the 1099-NEC and 1099-MISC.
The prompt for the Payer Email address has been removed. It is no longer exported in the CSV file.
The reporting year has been added to the application. If the current month is after June, the field will default to the current year. If the current month is prior to July, the field will default to the previous year. This field is required.
If the chosen 1099 form is the 1099-NEC, the user now has the option to enter "E" for the excess golden parachute option.
If the chosen 1099 form is the 1099-MISC, the user can no longer enter "E".
See https://support.netcellent.com/portal/en/kb/articles/feature-2023-form-1099-csv-electronic-filing-support for information on formatting the CSV file before submitting the file in the IRS portal.
2025 1099-NEC CSV Fields
| Column | 1099-NEC Fields |
| A | Form Type |
| B | Tax Year |
| C | Payer TIN Type |
| D | Payer Taxpayer ID Number |
| E | Payer Name Type |
| F | Payer Business or Entity Name Line 1 |
| G | Payer Business or Entity Name Line 2 |
| H | Payer First Name |
| I | Payer Middle Name |
| J | Payer Last Name (Surname) |
| K | Payer Suffix |
| L | Payer Country |
| M | Payer Address Line 1 |
| N | Payer Address Line 2 |
| O | Payer City/Town |
| P | Payer State/Province/Territory |
| Q | Payer ZIP/Postal Code |
| R | Payer Phone Type |
| S | Payer Phone |
| T | Recipient TIN Type - SSN or TIN |
| U | Recipient Taxpayer ID Number |
| V | Recipient Name Type |
| W | Recipient Business or Entity Name Line 1 |
| X | Recipient Business or Entity Name Line 2 |
| Y | Recipient First Name |
| Z | Recipient Middle Name |
| AA | Recipient Last Name (Surname) |
| AB | Recipient Suffix |
| AC | Recipient Country |
| AD | Recipient Address Line 1 |
| AE | Recipient Address Line 2 |
| AF | Recipient City/Town |
| AG | Recipient State/Province/Territory |
| AH | Recipient ZIP/Postal Code |
| AI | Office Code |
| AJ | Form Account Number |
| AK | 2nd TIN Notice |
| AL | Box 1 - Nonemployee Compensation |
| AM | Box 2 - Payer made direct sales totaling $5000 or more of consumer products to a recipient for resale |
| AN | Box 3 - Excess golden parachute payments |
| AO | Box 4 - Federal income tax withheld |
| AP | Combined Federal/State Filing |
| AQ | State 1 |
| AR | State 1 - State Tax Withheld |
| AS | State 1 - State/Payer state number |
| AT | State 1 - State income |
| AU | State 1 - Local income tax withheld |
| AV | State 1 - Special Data Entries |
| AW | State 2 |
| AX | State 2 - State Tax Withheld |
| AY | State 2 - State/Payer state number |
| AZ | State 2 - State income |
| BA | State 2 - Local income tax withheld |
| BB | State 2 - Special Data Entries |
2025 1099-MISC CSV Fields
| Column | 1099-NEC Fields |
| A | Form Type |
| B | Tax Year |
| C | Payer TIN Type |
| D | Payer Taxpayer ID Number |
| E | Payer Name Type |
| F | Payer Business or Entity Name Line 1 |
| G | Payer Business or Entity Name Line 2 |
| H | Payer First Name |
| I | Payer Middle Name |
| J | Payer Last Name (Surname) |
| K | Payer Suffix |
| L | Payer Country |
| M | Payer Address Line 1 |
| N | Payer Address Line 2 |
| O | Payer City/Town |
| P | Payer State/Province/Territory |
| Q | Payer ZIP/Postal Code |
| R | Payer Phone Type |
| S | Payer Phone |
| T | Recipient TIN Type |
| U | Recipient Taxpayer ID Number |
| V | Recipient Name Type |
| W | Recipient Business or Entity Name Line 1 |
| X | Recipient Business or Entity Name Line 2 |
| Y | Recipient First Name |
| Z | Recipient Middle Name |
| AA | Recipient Last Name (Surname) |
| AB | Recipient Suffix |
| AC | Recipient Country |
| AD | Recipient Address Line 1 |
| AE | Recipient Address Line 2 |
| AF | Recipient City/Town |
| AG | Recipient State/Province/Territory |
| AH | Recipient ZIP/Postal Code |
| AI | Office Code |
| AJ | Form Account Number |
| AK | FATCA Filing Requirements |
| AL | 2nd TIN Notice |
| AM | Box 1 - Rents |
| AN | Box 2 - Royalties |
| AO | Box 3 - Other Income |
| AP | Box 4 - Federal income tax withheld |
| AQ | Box 5 - Fishing boat proceeds |
| AR | Box 6 - Medical and health care payments |
| AS | Box 7 - Direct sales of $5000 or more of consumer products to a recipient for resale |
| AT | Box 8 - Substitute payments in lieu of dividends or interest |
| AU | Box 9 - Crop insurance proceeds |
| AV | Box 10 - Gross proceeds paid to an attorney |
| AW | Box 11 - Fish purchased for resale |
| AX | Box 12 - Section 409A deferrals |
| AY | Box 15 - Nonqualified deferred compensation |
| AZ | Combined Federal/State Filing |
| BA | State 1 |
| BB | State 1 - State Tax Withheld |
| BC | State 1 - State/Payer state number |
| BD | State 1 - State income |
| BE | State 1 - Local income tax withheld |
| BF | State 1 - Special Data Entries |
| BG | State 2 |
| BH | State 2 - State Tax Withheld |
| BI | State 2 - State/Payer state number |
| BJ | State 2 - State income |
| BK | State 2 - Local income tax withheld |
| BL | State 2 - Special Data Entries |
Programs Modified: AP21P1.CBL, AP21P1N.CBL, AP21PCSV.CBL
CLS
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