Take the stress out of tax time with the Office Depot 1099-NEC Laser Tax Forms With Software. These tax forms are made of acid-free paper and heat-resistant ink to help prevent yellowing and fading, and they're compatible with most accounting software programs for your convenience. File Form 1099-NEC Nonemployee Compensation to report payments made in the course of your business during the year of: at least $600 for services performed by someone who is not your employee (including parts and materials), payments to an attorney and federal income tax withheld under the backup withholding rules regardless of the amount of the payment.