What's the difference between 1099-NEC and 1099-MISC?

The main difference is what type of payment they report:

1099-NEC

Used to report nonemployee compensation — basically payments to:

• independent contractors
• freelancers
• self-employed people
• gig workers

If you paid someone $600 or more for services and they’re not your employee, this is usually the form you use.

1099-MISC

Used for miscellaneous income, such as:

• rent
• prizes and awards
• royalties
• attorney payments in some cases
• medical and healthcare payments in some cases
• other certain payments not covered by 1099-NEC

Quick rule of thumb

• Services by a contractor/freelancer → 1099-NEC
• Other kinds of reportable payments → 1099-MISC

If you want, I can also give you a simple side-by-side table or help you figure out which one applies in a specific situation.