When filing a form, the first step is to enter the basic information about the payer and the recipient. You must provide the following information about the payer
Enter the payer’s name, address, and telephone number.
Taxpayer Identification Number:
When filing Form 1099-NEC, it’s mandatory to enter the nine-digits of the payer’s EIN/SSN in the
Enter the recipient’s name and valid address associated with recipient’s details.
enter the nine-digits of the recipient’s EIN/SSN in the respective field
You need to enter an account number when you file more than one form of 1099-NEC for the recipient. The account number must also be provided when you check the box of FATCA filing requirements. It’s also encouraged by the IRS to designate an account number for every Form 1099-NEC you file.
2nd TIN not
If the payee provided an incorrect TIN and the IRS has notified the payer twice within 3 calendar years, check this box so that IRS will not send any notice regarding this account.