The 1099-MISC and 1099-NEC tax forms are now available to claim online via the My Tax Forms website in UT Direct. The 1042-S tax form will be available March 1.
The 1099-MISC reports miscellaneous payments to non-employee US residents. The 1099-NEC reports payments to non-employee US resident independent contractors. The 1042-S reports scholarship, cash prize and other income payments to nonresident individuals.