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Reporting Independent Contractor Payments With Child Support Garnishments
November 13, 2025
Q. In Iowa, we report independent contractors to Health and Human Services, which notifies us of any child support garnishments. When paying a contractor with a garnishment, should the withheld amount be included on their 1099-NEC with the full payment, or reported separately? If separately, where should it be reported?
A.
(Answered by IOFM's third-party tax expert)
The garnishment is not subtracted on the 1099-NEC. If the full payment to a contractor is normally $1,000 but you are required to…
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