Asked by sda

ito is self-employed and files a Schedule C (Form 1040), Profit or Loss From Business. He paid three independent contractors more than $600 during 2024 for their services. He failed to provide Form 1099-NEC before February 1, 2025 to the three independent contractors. He provided the forms on May 26, 2025. What is Vito's total penalty for failure to furnish the information returns?
$60
$130
$330
$390

All Answers 1

Answered by GPT-5 mini AI
$390.

Reason: The 1099-NEC recipient copy was due by Jan 31, 2025. Vito furnished them on May 26, 2025 — after the 30‑day window but before Aug 1 — so the penalty is $130 per late payee statement. For three contractors: 3 × $130 = $390.