What is the 1099-NEC threshold for 2026?

$2,000 per payee for payments made in 2026, up from $600 for 2025 payments. From 2027 the figure will be adjusted for inflation each year.

Do I send a 1099-NEC to an LLC?

Yes if it is a single-member LLC or an LLC taxed as a partnership. No if it has elected to be taxed as a C or S corporation, unless you paid it for legal services. Box 3 of the contractor's Form W-9 shows the classification.

When is the 2026 Form 1099-NEC due?

February 1, 2027, both to the contractor and to the IRS, because January 31, 2027 falls on a Sunday.

I paid a contractor by credit card. Do I need a 1099?

No. You do not file a 1099-NEC for card or payment-app payments; the payment processor is responsible for any Form 1099-K reporting.

Do I Need to File a 1099-NEC? Free Checker (2026)

General information, not tax or legal advice. Updated October 22, 2026.

The rules in brief

Payments made in	File a 1099-NEC if you paid one payee at least	Deadline
2025	$600	February 2, 2026 (January 31 was a Saturday)
2026	$2,000	February 1, 2027 (January 31 is a Sunday)
2027 onward	$2,000 adjusted for inflation (figure not yet published)	January 31, or the next business day

Usually no 1099-NEC: employees (Form W-2), corporations (except attorneys), goods or merchandise, personal payments, and anything paid by card or a payment app (the payment processor is responsible for any Form 1099-K reporting).

Need a W-9 from a contractor? Send them our free W-9 form filler. It fills in the official IRS form, and their details never leave their device.

Examples

Designer (sole proprietor), $1,800 by bank transfer in 2026: below $2,000, so no 1099-NEC. In 2025 the same payment would have needed one.
Bookkeeper (single-member LLC), $6,000 by check in 2026: file a 1099-NEC by February 1, 2027.
Law firm (a corporation), $4,000 in 2026: legal services are reportable even to a corporation, so file.
Contractor paid $10,000 through PayPal business payments: no 1099-NEC from you; PayPal is responsible for any Form 1099-K reporting.

Never miss a 1099 again

We track contractor payments and W-9s all year as part of outsourced bookkeeping for US businesses, and file your 1099s on time. Read our guide to the IRS move from FIRE to IRIS.

Sources: IRC sections 6041 and 6041A, as amended by the One Big Beautiful Bill Act (Public Law 119-21, section 70433); IRS, Instructions for Forms 1099-MISC and 1099-NEC; IRS Publication 1099 (2026). Federal rules only; some states have their own 1099 filing requirements.

Form 1099-NEC checker Do you need to file a 1099?

The rules in brief

Examples

Never miss a 1099 again