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if you were self-employed or freelanced on a contract basis where no taxes were withheld you may see some big changes in the tax reporting for this year all right so ing to the IRS an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done basically an independent contractor can be anyone who makes income that is not under a traditional employer employee relationship some common examples include doctors working in private practices Uber Lyft and other Rideshare drivers in Most states online resellers lawyers bookkeepers accountants and Freelancers all right the 1099 NEC is the first tax form we need to know if youre self-employed you can now expect to receive this form from any business that paid you 600 or more for non-employee compensation prior to the tax year 2020 if you made over 600 through self-employment you likely receive tax form 1099 misc but as of the tax year 2020