In January you may receive a form you have never seen before, and possibly two of them for work you think of as one thing. The difference is not complicated, but it matters when the numbers disagree with your own records.
What the listings actually pay
A 1099-NEC reports non-employee compensation, which is the classic contractor form. A platform that pays you directly for services typically issues this. A 1099-K reports payments settled through a third-party network, such as a payment processor, and it reports gross transaction volume rather than your net earnings.
| # | Role | Advertised rate | Platform |
|---|---|---|---|
| 1 | Oncologist | $350 to $450 an hour | Mercor |
| 2 | BigLaw lawyers | $140 to $400 an hour | micro1 |
| 3 | Cardiologist | $350 to $350 an hour | Mercor |
| 4 | Arts, Media & Design Expert | $150 to $350 an hour | micro1 |
| 5 | Corporate Attorney | $140 to $350 an hour | micro1 |
| 6 | CUDA Engineering Expert | $300 to $300 an hour | Mercor |
| 7 | Equity Research Expert | $175 to $300 an hour | micro1 |
| 8 | Street Performing Musician | $100 to $300 an hour | micro1 |
Source: 1456 live listings on this board that publish a rate, read directly from each posting on 2026-10-24. Listings without a published rate are excluded rather than estimated.
What moves your rate
The trap is double counting. If a platform issues a 1099-NEC and the processor that moved the money also issues a 1099-K, the same earnings can appear twice. You are taxed on what you actually earned, not on the sum of every form, but you need your own records to demonstrate that.
How to apply
Every role above links to its own page with the full requirements and a direct application link. Applications are completed on the hiring platform and typically take a few minutes, with a short skills assessment in place of an interview.
Two things are worth doing before you apply. Check whether the role accepts applicants from your country using the eligibility checker, and run the advertised rate through the take-home calculator, because this is contract work and the headline rate is before self-employment tax.
Frequently asked questions
Which form will I get from AI training platforms?
Most commonly a 1099-NEC, since they are paying you directly for services. Some payment routes produce a 1099-K instead, and occasionally you may see both.
What if the amount on the form is wrong?
Contact the issuer and ask for a correction, and keep your own records to support the figure you believe is right. Do not simply ignore the discrepancy.
What if I get both forms for the same money?
You are taxed on actual earnings, not on the total of the forms. This is exactly why independent records matter, because you may need to show the overlap.
What if I earn too little to receive any form?
You still owe tax on the income. Reporting thresholds determine whether a form is issued, not whether the earnings are taxable.
Do international contractors get these?
Generally not these US forms, though platforms may collect other documentation. Your obligations follow your own country's rules, so check locally.
See every live role
The full board updates several times a week, with the advertised rate on each listing and closed roles removed.