--- title: APA Urges Elimination of Dual Reporting on Forms 1099-MISC, 1099-NEC description: APA urges IRS to eliminate dual reporting on Forms 1099-MISC and 1099-NEC. image: https://www.americanpayroll.org/images/default-source/default-album/1099.jpg?sfvrsn=683e2087_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) Custom URL No Widget: By [Mike Linehan](https://blogs.payroll.org/pay-news-now/author/mike-linehan) on Jul 26, 2022 8:45:10 AM # APA Urges Elimination of Dual Reporting on Forms 1099-MISC, 1099-NEC The APA submitted [**comments**](https://www.americanpayroll.org/docs/default-source/2022-government-relations/22f27-Forms-1099-M-NEC.pdf) to the IRS to ask the agency to resolve duplicate information reporting on Form 1099-MISC, *Miscellaneous Information*, and Form 1099-NEC, *Nonemployee Compensation*. **Duplicate Reporting on Two Payment Types** These recommendations are aimed to eliminate duplicate reporting of two types of payments: - *Golden parachute payments.* A nonemployee’s golden parachute payment is currently reported on both Forms 1099-NEC and 1099-MISC. The APA was clear that it was not asking the IRS to eliminate either Forms 1099-MISC or 1099-NEC. Instead, the APA asked the IRS to move Box 14 (excess golden parachute payments) on Form 1099-MISC to Form 1099-NEC. - *NQDC.* When reporting compensation for a nonemployee in a nonqualified deferred compensation (NQDC) plan that does not meet the requirements of IRC §409A, the value of the plan is reported on Form 1099-MISC, Box 15. The Instructions for Forms 1099-NEC and 1099-MISC do not include guidance on whether the value of a NQDC plan that fails to meet §409A requirements is also reported on Form 1099-NEC, Box 1. Not a member of APA? Check out the many benefits you get [**when you join**](https://www.americanpayroll.org/membership/all-member-benefits)! --- *Mike Linehan is the Assistant Manager of Government Relations for the APA.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)