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hi everyone this is aki with another video under the 15 most common tax forms um so lets go to our form 7 which is form 1099 miscellaneous income so many people received this form in the past when they were independent contractor or gig worker but two years ago the irs actually started issuing a new form for non-employee compensation thats the 1099 nec because it was there was a lot of confusion with some of the items that are listed on miscellaneous income and reporting and so now they just separate completely so lets just let me show you the 1099 miscellaneous now it has the non-employee compensation box one in the past it was actually listed in box seven on 1099 miscellaneous but thats not no longer the case for the past two years so for 2021 and 2020 that form it has been redesigned now you are have to be issued this form if youve been if you have received ten dollars in royalties or six hundred dollars in rents prices other income you might receive it even if you receive les