On September 13, 2021, the IRS published DRAFT Forms 1099-MISC and NEC. Although the changes are few and subtle, they are worth noting:
Both DRAFT Forms 1099-MISC and NEC have been updated to reflect that they are continuous use forms.
DRAFT Form 1099-MISC includes renumbering of Boxes 13-18. The FATCA Filing Requirement checkbox is now Box 13 and all previously numbered boxes 13-17 on Form 1099-MISC have been renumbered 14-18 on the DRAFT Form 1099-MISC to accommodate the update.
Both DRAFT Forms 1099-MISC and NEC include references to the current General Instructions for Certain Information Returns in place of instructions regarding due dates, because the DRAFT Forms are continuous use forms and not year specific.
Check out the DRAFT Form 1099-MISC here:
And the DRAFT Form 1099-NEC here: