1099-NEC checker

Does this payee
need a 1099?

Answer four questions about one contractor, vendor or landlord your small business paid in 2026. For payments made in 2026, the threshold is $2,000, up from $600.

Check a payee

Four questions, one payee

Who did you pay?

Their Form W-9 shows how they're taxed.

What was it for?
How did you pay?
Total paid to them in 2026
Your answer

Enter your email to see whether this payee needs a 1099, and when it's due.

We'll show your answer here, and Jeff will follow up by email a couple of times. Unsubscribe anytime. Privacy

What changed for 2026 payments

You file Form 1099-NEC when your business pays a payee $2,000 or more in the year for services. It was $600 for payments made before 2026. The forms go to the payee and to the IRS by Friday, January 29, 2027 (the official deadline, January 31, falls on a Sunday).

Before January

  • •Collect a Form W-9 from everyone you paid for services, so you have their legal name, address and tax ID number.
  • •Total what you paid each payee for the year, and set aside card and payment-network payments: the payment company reports those on Form 1099-K.
  • •If you'll file 10 or more information returns in total, 1099s and W-2s together, plan to file them electronically.

How we help

We keep your books reconciled every month, so your contractor totals and W-9s are ready in January, and we prepare and file 1099s for our clients.

Common questions

What's the 1099-NEC threshold for 2026?
For payments made in 2026, you file Form 1099-NEC when your business pays a payee $2,000 or more in the year for services. It was $600 for payments made before 2026.
When are 1099s due for 2026 payments?
Form 1099-NEC goes to the payee and to the IRS by Friday, January 29, 2027 (the official deadline, January 31, falls on a Sunday). Form 1099-MISC goes to the payee by the same date, and to the IRS by Friday, February 26, 2027 on paper or Wednesday, March 31, 2027 electronically.
Do I send a 1099 to a corporation?
Generally, no. Payments to corporations, including an LLC taxed as one, aren't reported on Form 1099-NEC or 1099-MISC. There are two exceptions: legal services, and medical or health care services, are reported even when the payee is a corporation.
What if I paid by credit card or PayPal?
Then you don't file a 1099-NEC or 1099-MISC for those payments. Payments by card or through a payment network are reported by the payment company on Form 1099-K.
Why do you ask for my email?
So we can show you the answer and follow up about getting your books ready for January. You'll get a couple of follow-ups from Jeff. Unsubscribe anytime.

Related

1099s are easier
when the books are current.

We keep your books reconciled every month and prepare and file your 1099s each January. Tell us about your business on a 30-minute call.

Educational, not professional advice. This answer uses the answers you gave and the IRS's federal rules for 2026 payments, and doesn't account for your full situation. For advice on your business, get in touch. Invisible LLC isn't your accountant until we have an engagement letter.

  • It covers payees in the US and payments made in the course of your business. Your state may have its own rules.
  • Check each payee separately.