Starting with the 2020 tax year, the IRS has revamped the 1099-MISC. In doing so, they removed the non-employee compensation field from that form and released the 1099-NEC form for reporting payments made to independent contractors (previously reported in box 7 of the 1099-MISC).
Just like with the past 1099-MISC, all delivery partners who received $600 or more in payments from Grubhub during Jan 1 - Dec 31 will receive a 1099-NEC.
Please note that this is based on the date payment was issued to you, NOT the date the order was placed or fulfilled. An order placed at year-end but not paid to you until the following calendar year will be reflected on the next year's 1099-NEC.
Example: If you made a $10 delivery on Dec 31 but you don’t receive payment until Jan 2, that payment will appear on next year’s 1099-NEC form.
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