Get IRS Form 1099-NEC for up to 50 recipients. TOPS™ 1099-NEC pack includes 50, 5-part 1099-NEC sets and three 1096 summary forms. You'll use the 1099-NEC to report nonemployee compensation for your independent contractors and attorneys. TOPS 1099-NEC Tax Forms, Fiscal Year: 2023, Five-Part Carbonless, 8.5 x 3.5, 3 Forms/Sheet, 50 Forms Total.