Comprehensive Guide to Understanding and Filing Form 1099-NEC: Everything You Need to Know

The Form 1099-NEC is a critical document in the U.S. tax system, designed to report non-employee compensation paid to individuals or entities who are not traditional employees. Whether you’re a business owner, freelancer, or independent contractor, understanding this form is essential to staying compliant with IRS regulations. This extensive guide dives deep into what Form 1099-NEC is, who needs to use it, how it works, and the steps to file it correctly. We’ll also explore practical examples, filing deadlines, and additional nuances to ensure you have all the tools to navigate this tax form confidently.

What Is Form 1099-NEC?

Form 1099-NEC, which stands for Non-Employee Compensation, is a tax document issued by businesses or individuals to report payments of $600 or more made to non-employees for services rendered in the course of a trade or business. Introduced by the IRS in 2020, this form replaced the use of Form 1099-MISC for reporting non-employee compensation, streamlining the process for reporting payments to freelancers, independent contractors, gig workers, and other service providers like accountants or attorneys.

Before 2020, non-employee compensation was reported in Box 7 of Form 1099-MISC, but the IRS reintroduced Form 1099-NEC to provide clearer reporting guidelines and reduce confusion. The form ensures that both the IRS and the recipient are aware of the income, which is subject to self-employment taxes for the recipient.

Key Features of Form 1099-NEC

• Purpose: Reports payments made to non-employees for business-related services.
• Threshold: Payments of $600 or more in a tax year must be reported.
• Recipients: Includes freelancers, contractors, gig workers, and professionals like attorneys or accountants.
• Filing Deadline: Due to the IRS and recipients by January 31 of the following tax year.
• Backup Withholding: Used to report federal income tax withheld under specific IRS rules.

Who Needs to File Form 1099-NEC?

Not every payment requires a Form 1099-NEC. The IRS outlines specific conditions that must be met for the form to be applicable. If all four of the following criteria are satisfied, you must file a Form 1099-NEC:

1. Payment to a Non-Employee: The recipient must not be an employee of your business.
2. Business-Related Services: The payment must be for services provided in the course of your trade or business.
3. Recipient Type: The payment is made to an individual, partnership, estate, or, in some cases, a corporation.
4. Minimum Payment Threshold: The total payments to the recipient during the year are $600 or more.

However, there are exceptions. For instance, payments to corporations, including LLCs filing as corporations or S corporations, typically do not require a Form 1099-NEC, except in specific cases like payments to attorneys or for certain medical and healthcare services.

Examples of Payments Requiring Form 1099-NEC

To clarify when a Form 1099-NEC is necessary, here are some common scenarios:

• Professional Fees: Payments to attorneys, accountants, architects, or consultants for services rendered.
• Freelance Work: Compensation paid to a graphic designer, writer, or web developer for project-based work.
• Fee-Splitting: Payments shared between professionals, such as a referral fee between two consultants.
• Service-Related Costs: Fees for services that include incidental costs for parts or materials used to perform the service (e.g., a contractor purchasing materials to complete a repair job).
• Commissions: Payments to non-employee salespeople for commissions not repaid during the year.
• Consumer Product Sales: Sales of $5,000 or more in consumer products for resale, such as in a buy-sell or deposit-commission arrangement.

Payments Not Reported on Form 1099-NEC

It’s equally important to understand what payments do not require a Form 1099-NEC:

• Personal Payments: Payments made for personal purposes, such as hiring a handyman for home repairs, are not reportable.
• Payments to Corporations: Most payments to corporations are exempt, except for specific cases like legal fees.
• Employee Wages: Compensation paid to employees is reported on Form W-2, not Form 1099-NEC.
• Reimbursed Expenses: If you reimburse a contractor for expenses (e.g., travel costs) separate from service fees, these may not need to be reported, depending on the agreement.

How Form 1099-NEC Works

The Form 1099-NEC serves as a record of income for non-employees, ensuring that both the IRS and the recipient have accurate information for tax reporting purposes. The payer (business or individual) completes the form and sends a copy to the recipient and the IRS. The recipient uses the form to report their income on their tax return, typically on Schedule C (Profit or Loss from Business) for self-employed individuals.

Structure of Form 1099-NEC

The form is divided into several key sections, each serving a specific purpose:

Backup Withholding and Its Role

Backup withholding is a mechanism where the IRS requires a payer to withhold federal income tax at a rate of 24% from payments to a non-employee. This typically occurs if:

• The recipient fails to provide a correct TIN on their Form W-9 at the time of hire.
• The IRS issues a backup withholding order due to tax compliance issues.

If backup withholding applies, the withheld amount is reported in Box 4 of the Form 1099-NEC, and the payer must remit these funds to the IRS. The withholding remains in effect until the IRS lifts the order.

Filing Deadlines and Requirements

The deadline for filing Form 1099-NEC is January 31 of the year following the tax year being reported. For example, payments made in 2024 must be reported by January 31, 2025. If January 31 falls on a weekend or holiday, the due date shifts to the next business day.

Filing Methods

Businesses can file Form 1099-NEC in two ways:

1. Paper Filing: Print the forms and mail them to the IRS at the appropriate address based on your state (see the table below).
2. Electronic Filing: Use the IRS’s Filing Information Returns Electronically (FIRE) system. Electronic filing is mandatory if you are submitting 250 or more forms.

IRS Filing Addresses by State

Penalties for Non-Compliance

Failing to file Form 1099-NEC on time or accurately can result in penalties. The IRS imposes fines based on how late the form is filed:

• $60 per form if filed within 30 days of the due date (maximum $630,500 for small businesses).
• $120 per form if filed by August 1 (maximum $1,891,500 for small businesses).
• $310 per form if filed after August 1 or not filed at all (maximum $3,783,000 for small businesses).
• Intentional disregard can result in a minimum penalty of $630 per form with no maximum.

How to Obtain Form 1099-NEC

Unlike some IRS forms, Form 1099-NEC cannot be downloaded and printed from the internet for official filing because Copy A requires special scannable red ink. Here are the primary ways to obtain the form:

If you’re a recipient expecting a Form 1099-NEC but haven’t received it by early February, contact the payer immediately to request it. As a non-employee, you’re still responsible for reporting all income on your tax return, even if you don’t receive the form.

How to Fill Out Form 1099-NEC

Filling out Form 1099-NEC requires careful attention to detail to ensure accuracy. Below is a step-by-step guide:

1. Payer’s Information: Enter your business’s name, address, and TIN (usually an EIN or SSN).
2. Recipient’s Information: Provide the non-employee’s name, address, and TIN (from their Form W-9).
3. Box 1: Non-Employee Compensation: Enter the total amount paid to the recipient for services during the year.
4. Box 2: Direct Sales: Check this box if the recipient received $5,000 or more in consumer products for resale.
5. Box 4: Federal Income Tax Withheld: Enter any federal income tax withheld under backup withholding.
6. Boxes 5–7: State Information: Include state-specific details, such as state tax withheld and state income, if applicable.

Common Mistakes to Avoid

• Incorrect TIN: Verify the recipient’s TIN using their Form W-9 to avoid backup withholding or penalties.
• Missing Deadlines: Ensure forms are sent to recipients and the IRS by January 31.
• Using the Wrong Form: Don’t use Form 1099-MISC for non-employee compensation post-2019.
• Incorrect Amounts: Double-check payment records to ensure the reported amount in Box 1 is accurate.

Practical Examples of Form 1099-NEC in Action

To illustrate how Form 1099-NEC is used, consider the following scenarios:

Example 1: Hiring a Freelancer

A small business hires a freelance web developer to redesign its website for $2,500. The developer is an individual, not a corporation, and provides services in the course of the business’s operations. The business must:

• Collect the developer’s TIN via Form W-9.
• Issue a Form 1099-NEC reporting $2,500 in Box 1.
• Send the form to the developer and the IRS by January 31.

Example 2: Backup Withholding

A consultant fails to provide a valid TIN on their Form W-9. The IRS issues a backup withholding order, requiring the business to withhold 24% of the consultant’s $1,000 payment. The business:

• Reports $1,000 in Box 1 and $240 (24% withheld) in Box 4.
• Sends the withheld amount to the IRS and issues the form to the consultant.

Example 3: Consumer Product Sales

A company pays a distributor $6,000 for consumer products intended for resale. The company checks Box 2 on Form 1099-NEC and advises the distributor to report the income on their Schedule C.

Additional Considerations for Businesses and Recipients

For Businesses

• Record-Keeping: Maintain accurate records of all payments to non-employees, including invoices and Forms W-9, to ensure compliance.
• Software Solutions: Use accounting or payroll software to automate Form 1099-NEC generation and filing, especially if you have multiple contractors.
• State Requirements: Some states require additional reporting of non-employee compensation, so check with your state’s tax authority.

For Recipients

• Self-Employment Taxes: Non-employee income reported on Form 1099-NEC is subject to self-employment tax (15.3% for Social Security and Medicare in 2025), in addition to income tax.
• Quarterly Estimated Taxes: Freelancers and contractors should make quarterly estimated tax payments to avoid underpayment penalties.
• Missing Forms: If you don’t receive a Form 1099-NEC, you must still report all income on your tax return, using bank statements or invoices as evidence.

Conclusion

Form 1099-NEC is an essential tool for reporting non-employee compensation, ensuring transparency and compliance with IRS regulations. Whether you’re a business issuing the form or a freelancer receiving it, understanding its requirements, deadlines, and nuances is critical to avoiding penalties and managing tax obligations effectively. By maintaining accurate records, using reliable software, and staying informed about IRS guidelines, you can navigate the Form 1099-NEC process with confidence. If you’re unsure about any aspect of the form, consulting a tax professional can provide peace of mind and ensure accuracy in your filings.

Disclaimer

The information provided in the “Comprehensive Guide to Understanding and Filing Form 1099-NEC: Everything You Need to Know” is intended for general informational purposes only and does not constitute professional tax, legal, or financial advice. While efforts have been made to ensure the accuracy and completeness of the content, tax laws and IRS regulations are subject to change, and individual circumstances may vary. Readers are strongly encouraged to consult a qualified tax professional, accountant, or attorney for personalized guidance regarding Form 1099-NEC and their specific tax obligations. The author and publisher of this website Manishchanda.net are not responsible for any errors, omissions, or consequences arising from the use of this information.

Acknowledgements

The creation of the “Comprehensive Guide to Understanding and Filing Form 1099-NEC: Everything You Need to Know” was made possible through the valuable insights and detailed information sourced from a variety of reputable websites. These sources provided critical data, procedural guidance, and practical examples that enriched the article’s depth and accuracy. I deeply express my gratitude to the following organizations and platforms for their comprehensive resources on tax regulations, IRS filing requirements, and non-employee compensation guidelines. Their contributions ensured that this guide is both informative and reliable for readers seeking to navigate the complexities of Form 1099-NEC.

• IRS: Official IRS publications and forms provided foundational details on Form 1099-NEC requirements and filing procedures.
• TurboTax: Offered practical insights into tax preparation software and step-by-step filing guidance.
• QuickBooks: Provided detailed information on managing non-employee compensation through accounting software.
• H&R Block: Contributed clarity on tax obligations for freelancers and businesses.
• TaxSlayer: Shared useful tips on avoiding common errors when filing Form 1099-NEC.
• Nolo: Provided legal and tax-related insights for small businesses and independent contractors.
• Forbes: Offered expert commentary on tax compliance and self-employment taxes.
• The Balance: Contributed practical examples and explanations of IRS forms and deadlines.
• NerdWallet: Provided accessible breakdowns of tax forms and filing requirements for non-employees.
• Bench: Shared bookkeeping and tax preparation advice tailored to small businesses.
• TaxAct: Offered guidance on electronic filing and state-specific tax requirements.
• Investopedia: Provided in-depth explanations of backup withholding and tax terminology.
• Avalara: Contributed insights into tax compliance for businesses issuing Form 1099-NEC.
• Wolters Kluwer: Offered detailed resources on IRS regulations and penalties.
• Small Business Administration (SBA): Provided guidance for small business owners on tax obligations and record-keeping.
• AccountingTools: Shared technical details on completing and filing Form 1099-NEC.
• CPA Practice Advisor: Offered professional perspectives on tax preparation for businesses.
• Tax Foundation: Provided context on tax policies affecting non-employee compensation.
• Entrepreneur: Shared practical advice for entrepreneurs managing contractor payments.
• Journal of Accountancy: Contributed expert insights on IRS compliance and filing deadlines.
• TaxJar: Offered guidance on state tax reporting requirements for non-employee compensation.

Frequently Asked Questions (FAQs)

FAQ 1: What Is Form 1099-NEC and Why Is It Important?

Form 1099-NEC is a tax document used in the United States to report non-employee compensation paid to individuals or entities who are not traditional employees, such as freelancers, independent contractors, gig workers, or professionals like accountants and attorneys. The IRS reintroduced this form in 2020 to replace Box 7 of Form 1099-MISC, which previously reported such payments, to streamline reporting and enhance clarity. Its primary purpose is to ensure that both the IRS and the recipient are informed of income that may be subject to self-employment taxes, enabling accurate tax reporting and compliance.

The importance of Form 1099-NEC lies in its role in maintaining transparency in business transactions. Businesses must issue this form for payments of $600 or more made for services in the course of a trade or business, ensuring the IRS can track income for tax purposes. For recipients, the form serves as a record of earnings to report on their tax returns, typically on Schedule C. Failure to issue or file the form correctly can lead to penalties for businesses and potential tax issues for recipients. For example, a small business hiring a freelance graphic designer for $1,200 must issue a Form 1099-NEC to both the designer and the IRS by January 31 of the following year.

• Key Uses: Tracks non-employee income, ensures tax compliance, and helps recipients calculate self-employment taxes.
• Who It Affects: Businesses, freelancers, contractors, and professionals providing services.
• Example: A marketing agency pays a freelance writer $800 for content creation. The agency must issue a Form 1099-NEC to report this payment.
• Consequence of Non-Compliance: IRS penalties ranging from $60 to $630 per form, depending on the delay.

FAQ 2: Who Needs to File Form 1099-NEC?

Form 1099-NEC must be filed by any business or individual who makes payments of $600 or more to a non-employee for services performed in the course of a trade or business. The IRS specifies four conditions that must be met: the payment is made to a non-employee, it is for business-related services, the recipient is an individual, partnership, estate, or certain corporations, and the total payment meets or exceeds the $600 threshold. For instance, a small business paying a consultant $1,000 for marketing services must file this form, but payments to an employee reported on Form W-2 are exempt.

There are exceptions to the filing requirement. Payments to corporations, such as LLCs filing as corporations or S corporations, generally do not require a Form 1099-NEC, except in cases like legal fees paid to attorneys or certain medical payments. Additionally, personal payments, such as hiring a plumber for home repairs, are not reportable. Businesses must also file the form if backup withholding is applied, regardless of the payment amount, such as when a contractor fails to provide a valid Taxpayer Identification Dolores D. McLane Taxpayer Identification Number (TIN).

• Eligible Recipients: Freelancers, independent contractors, gig workers, and professionals like attorneys or accountants.
• Non-Eligible Payments: Employee wages, personal payments, and most corporate payments.
• Example: A business pays $700 to a non-corporate attorney for legal services. A Form 1099-NEC is required, even if the attorney is a corporation.
• Special Case: Payments for consumer product sales of $5,000 or more for resale must be reported by checking Box 2.

FAQ 3: What Types of Payments Are Reported on Form 1099-NEC?

Form 1099-NEC is used to report payments for services provided by non-employees in the course of a trade or business, typically amounting to $600 or more in a tax year. These payments include professional fees, such as those paid to attorneys, accountants, or consultants, as well as fees for services like graphic design, writing, or construction work. The form also covers commissions paid to non-employee salespeople and payments for parts or materials incidental to the service, such as a contractor’s purchase of supplies for a repair job.

Additionally, Form 1099-NEC is used to report sales of consumer products totaling $5,000 or more for resale, such as in buy-sell or deposit-commission arrangements. These amounts are not reported in Box 1 but are indicated in Box 2 and included on the recipient’s Schedule C. Payments for personal purposes, employee wages, or most corporate payments are not reported on this form. For example, a business paying a freelance web developer $2,000 for a website redesign must report this in Box 1, while a $6,000 payment to a distributor for resale products is noted in Box 2.

• Common Payments: Professional fees, freelance work, commissions, and service-related costs.
• Exclusions: Personal payments, employee wages, and most corporate payments.
• Example: A company pays a non-employee salesperson $1,500 in commissions. This is reported in Box 1 of Form 1099-NEC.
• Special Note: Backup withholding amounts, even under $600, must be reported in Box 4.

FAQ 4: When Is the Deadline for Filing Form 1099-NEC?

The deadline for filing Form 1099-NEC with the IRS and providing a copy to the recipient is January 31 of the year following the tax year being reported. For example, payments made in 2024 must be reported by January 31, 2025. If January 31 falls on a weekend or holiday, the deadline shifts to the next business day. This strict timeline ensures that recipients have the necessary information to file their tax returns on time and that the IRS can track income effectively.

Missing the deadline can result in significant penalties, ranging from $60 per form for filings within 30 days to $310 per form for filings after August 1, with higher penalties for intentional disregard. Businesses can file the form either on paper or electronically via the IRS’s Filing Information Returns Electronically (FIRE) system, with electronic filing mandatory for those submitting 250 or more forms. For instance, a business issuing 300 forms must use the FIRE system, while a business issuing 10 forms can choose paper filing.

• Deadline: January 31 of the following tax year, or the next business day if it falls on a weekend or holiday.
• Filing Methods: Paper filing or electronic filing via the FIRE system.
• Penalties: $60 to $630 per form, depending on the delay.
• Example: A 2024 payment of $800 to a contractor must be reported on Form 1099-NEC by January 31, 2025.

FAQ 5: How Do I Obtain Form 1099-NEC?

Obtaining Form 1099-NEC requires accessing official IRS forms or using authorized platforms, as Copy A of the form uses special scannable red ink that cannot be printed from a standard download. Businesses can acquire the form through several reliable methods, ensuring compliance with IRS requirements. These include ordering directly from the IRS, using tax preparation or accounting software, or working with a professional tax preparer.

For example, a small business owner can order forms by calling the IRS at 1-800-TAX-FORM or through the IRS website, receive pre-printed forms in the mail, and fill them out manually. Alternatively, software like QuickBooks or TurboTax can generate and file the forms electronically, streamlining the process. If a recipient does not receive their Form 1099-NEC by early February, they should contact the payer to request it, as they are still responsible for reporting all income on their tax return.

• Sources: IRS, tax preparation software, accounting software, or professional accountants/CPAs.
• Special Requirement: Copy A requires scannable red ink, prohibiting standard downloads.
• Example: A business uses accounting software to generate Form 1099-NEC for a $1,000 payment to a contractor.
• Recipient Action: Contact the payer if the form is not received by early February.

FAQ 6: What Is Backup Withholding and How Does It Relate to Form 1099-NEC?

Backup withholding is a process where the IRS requires a payer to withhold 24% of a non-employee’s payment as federal income tax, typically due to the recipient’s failure to provide a correct Taxpayer Identification Number (TIN) on their Form W-9 or due to an IRS-issued withholding order. This withheld amount is reported in Box 4 of Form 1099-NEC, even if the payment is less than $600. The withholding remains in effect until the IRS resolves the issue, ensuring compliance with tax obligations.

For example, if a contractor paid $1,000 fails to provide a valid TIN, the business must withhold $240 (24%) and report this in Box 4, while the remaining $760 is paid to the contractor. This ensures the IRS receives the tax owed, and the contractor can claim credit for the withheld amount on their tax return. Businesses must remit these withheld funds to the IRS and provide accurate reporting to avoid penalties.

• Trigger: Incorrect TIN or IRS withholding order.
• Rate: 24% of the payment is withheld.
• Reporting: Withheld amount is reported in Box 4 of Form 1099-NEC.
• Example: A freelancer’s $800 payment results in $192 withheld due to an invalid TIN, reported in Box 4.

FAQ 7: How Do I Fill Out Form 1099-NEC Correctly?

Filling out Form 1099-NEC requires careful attention to detail to ensure accuracy and compliance. The form includes sections for the payer’s and recipient’s information, the non-employee compensation amount, federal income tax withheld, and state-specific details. Start by entering the payer’s name, address, and TIN (usually an EIN or SSN), followed by the recipient’s name, address, and TIN from their Form W-9. In Box 1, report the total compensation paid, such as $1,500 for freelance services. Check Box 2 for consumer product sales of $5,000 or more for resale, and report any backup withholding in Box 4.

Common mistakes include using an incorrect TIN, reporting inaccurate payment amounts, or missing the January 31 deadline. To avoid errors, verify all information with the recipient’s Form W-9 and double-check payment records. For example, a business paying a consultant $2,000 should ensure the TIN matches the Form W-9 and report $2,000 in Box 1. If errors are discovered after filing, submit a corrected form by checking the “Corrected” box.

• Key Sections: Payer and recipient information, Box 1 (compensation), Box 2 (direct sales), Box 4 (withholding), and state information.
• Common Errors: Incorrect TIN, wrong payment amounts, or late filing.
• Example: A $1,200 payment to a contractor is reported in Box 1, with $288 withheld in Box 4 due to backup withholding.
• Correction Process: File a new Form 1099-NEC with the “Corrected” box checked.

FAQ 8: What Are the Penalties for Not Filing Form 1099-NEC?

Failing to file Form 1099-NEC on time or accurately can result in significant IRS penalties, which vary based on the delay and intent. For filings within 30 days of the January 31 deadline, the penalty is $60 per form, with a maximum of $630,500 for small businesses. Filings by August 1 incur a $120 per form penalty, with a maximum of $1,891,500. Filings after August 1 or not filed at all face a $310 per form penalty, with a maximum of $3,783,000. Intentional disregard can lead to a minimum penalty of $630 per form with no maximum.

For example, a business that fails to file Form 1099-NEC for 10 contractors by January 31 could face a $600 penalty if filed within 30 days, or $3,100 if filed after August 1. To avoid penalties, businesses should maintain accurate records, use reliable software, and file electronically for large volumes ( 250 or more forms). Recipients who don’t receive the form must still report their income, using bank statements or invoices to ensure compliance.

• Penalty Tiers: $60 (within 30 days), $120 (by August 1), $310 (after August 1), $630 (intentional disregard).
• Maximum Penalties: $630,500, $1,891,500, and $3,783,000 for small businesses, respectively.
• Example: Missing the deadline for 5 forms by 2 months incurs a $600 penalty (5 x $120).
• Prevention: Use accounting software and verify TINs with Form W-9.

FAQ 9: What Should I Do If I Don’t Receive Form 1099-NEC?

If you’re a non-employee expecting a Form 1099-NEC for payments of $600 or more but haven’t received it by early February, you should contact the payer immediately to request it. As a recipient, you are responsible for reporting all income on your tax return, even if you don’t receive the form. Use bank statements, invoices, or other records to determine the total income received and report it on Schedule C or another appropriate tax form. Failure to report income can lead to IRS audits or penalties.

For example, a freelancer who earned $1,000 from a client but didn’t receive a Form 1099-NEC should contact the client to obtain the form. If the client fails to provide it, the freelancer must still report the $1,000 on their tax return, using payment records as evidence. Keeping detailed records of all non-employee income and making quarterly estimated tax payments can help avoid underpayment penalties and ensure compliance.

• Action: Contact the payer to request the form by early February.
• Recipient Responsibility: Report all income on your tax return, regardless of receiving the form.
• Example: A contractor earns $800 but receives no form; they report the income using bank records.
• Tip: Make quarterly estimated tax payments to avoid penalties for underpayment.

FAQ 10: How Does Form 1099-NEC Affect Self-Employment Taxes?

Income reported on Form 1099-NEC is typically subject to self-employment taxes, which cover Social Security and Medicare at a rate of 15.3% (12.4% for Social Security and 2.9% for Medicare) as of 2025. This is in addition to federal and state income taxes. Non-employees, such as freelancers and contractors, must calculate and pay these taxes on their net earnings from self-employment, reported on Schedule C and Schedule SE. The Form 1099-NEC provides the income data needed to complete these forms accurately.

For example, a freelancer receiving $10,000 in non-employee compensation reported on Form 1099-NEC must calculate their net profit on Schedule C after deducting business expenses. If the net profit is $8,000, they owe $1,224 in self-employment taxes ( $8,000 x 15.3%), plus income taxes. To avoid underpayment penalties, freelancers should make quarterly estimated tax payments based on their expected tax liability. Proper record-keeping and consulting a tax professional can help ensure accurate tax calculations.

• Tax Rate: 15.3% for self-employment taxes (Social Security and Medicare).
• Forms: Schedule C for business income and Schedule SE for self-employment taxes.
• Example: A $5,000 payment reported on Form 1099-NEC with $1,000 in expenses results in $4,000 net profit, incurring $612 in self-employment taxes.
• Tip: Use tax software or a CPA to calculate and pay quarterly estimated taxes accurately.