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[Music] today i want to take a look at a brand new form for small business for all businesses its called the 1099 nec the non-employee compensation again its a new form and its taken part of the information we were reporting on the 1099 miscellaneous and moving it to the nec but before we just jump into the form and how its changed probably just a little bit of history of why you know its one thing to say heres the form but i think the other thing i kind of always want to know why so if i go back over 35 years ago there was actually a 1099 nec an unemployed compensation and there were several other 1099s so as when we look back at that time they were looking at possibly electronics they were looking at trying to get all the information they could on one form so they started aggregating it together as time moved on and that eliminated the 1099 nec back again over 35 years ago so this is an old form brought back to life so today our focus is looking at what happened how is this cr