Fill Form 1099-NEC online
Nonemployee Compensation
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Form 1099-NEC in short
Form 1099-NEC reports payments a business made to someone who is not its employee, such as an independent contractor or freelancer, for services. The payer files it with the IRS and gives a copy to the person paid. For tax years beginning after 2025, the reporting threshold in the official instructions is $2,000 or more in a year.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2026 (checked 2026-10-25) |
| Who fills it in | A business, nonprofit or government agency that paid nonemployee compensation in the course of its trade or business. Personal payments are not reportable. Payments to corporations are generally not reportable, but payments for legal services are. |
| Who receives it | The IRS gets Copy A. The person or business paid (the recipient) gets Copy B. Copies 1 and 2 are for state tax departments and the recipient's state return when required. |
| Where to send it | File with the IRS electronically, for example through the free IRS Information Returns Intake System (IRIS), or on official scannable paper forms. If you have 10 or more information returns in total, you are generally required to e-file. For paper filing addresses, see Pub. 1099, General Instructions for Certain Information Returns. |
| Deadline | January 31 for both filing with the IRS and furnishing the recipient's copy, on paper or electronically. If the date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The December 2026 revision is for reporting 2026 payments, filed in early 2027. The official instructions say the minimum reporting threshold for these payments increased to $2,000 for tax years beginning after 2025, and may be adjusted for inflation starting in calendar year 2027. New boxes were added: 1b cash tips, 1c Treasury Tipped Occupation Code (TTOC), and 1d overtime compensation. Payer and recipient address fields are now split into separate boxes. For 2025 payments, use the April 2025 revision.
How to fill out Form 1099-NEC, line by line
| Payer | Payer's name, address and telephone number The business making the payment enters its legal name, full address and phone number. |
| Payer's TIN | Payer's taxpayer identification number Usually the payer's EIN. The payer's TIN cannot be truncated. |
| Recipient's TIN | Recipient's taxpayer identification number The SSN, ITIN or EIN the recipient gave on Form W-9. Use the format XXX-XX-XXXX for SSNs and XX-XXXXXXX for EINs. The recipient's copy may show only the last four digits. |
| Recipient | Recipient's name and address The name and address of the contractor or business that was paid, as shown on their Form W-9. |
| Account number | Account number Required only if you file more than one Form 1099-NEC for the same recipient. Otherwise optional. |
| 2nd TIN not. | Second TIN notice checkbox Check only if the IRS notified you twice within 3 calendar years that this payee gave an incorrect TIN. |
| Box 1a | Nonemployee compensation Total paid for services by someone who is not your employee, of $2,000 or more for the year under the current instructions. Includes fees, commissions, and prizes and awards for services. |
| Box 1b | Cash tips New box. Cash tips, including charged tips, that are already included in box 1a. |
| Box 1c | TTOC New box. The Treasury Tipped Occupation Code for the recipient's tipped occupation. |
| Box 1d | Overtime compensation New box. Qualified overtime compensation included in box 1a. |
| Box 2 | Direct sales of $5,000 or more Check the box if you sold $5,000 or more of consumer products to the recipient for resale. Do not enter a dollar amount. |
| Box 3 | Excess golden parachute payments Rarely used. Excess golden parachute payments to a nonemployee. |
| Box 4 | Federal income tax withheld Backup withholding, for example if the recipient did not give you a TIN. |
| Boxes 5 to 7 | State tax withheld, state and payer's state number, state income Used for state reporting where it applies. |
Common mistakes to avoid
- Printing Copy A from the IRS PDF and mailing it. The red Copy A on irs.gov is for information only and is not scannable. The IRS may charge a penalty for forms it cannot scan.
- Filing paper when you have 10 or more information returns in total. You are generally required to e-file.
- Using the December 2026 revision for 2025 payments, or the April 2025 revision for 2026 payments.
- Missing the January 31 deadline. Unlike Form 1099-MISC, it applies to both the IRS filing and the recipient copy.
- Reporting rent or prizes not for services on 1099-NEC. Those generally go on Form 1099-MISC.
- Not collecting a Form W-9 before paying, which leads to wrong or missing TINs.
- Checking the VOID box when filing a paper correction. The IRS scanner then ignores the form.
- Reporting card or payment app payments. Payments made by credit card or through third-party networks are reported by the payment company on Form 1099-K instead.
Questions about Form 1099-NEC
What is the 1099-NEC threshold for 2026?
The December 2026 IRS instructions say to report nonemployee compensation of $2,000 or more. They state the threshold increased to $2,000 for tax years beginning after 2025 and may be adjusted for inflation starting in 2027. For 2025 payments, the April 2025 revision applies.
When is Form 1099-NEC due?
January 31. You must file with the IRS and give the recipient their copy by that date. If it falls on a weekend or legal holiday, it moves to the next business day.
Can I print Form 1099-NEC from the IRS website and mail it?
You can print and give Copy B and the other black copies to the recipient. You should not print and file Copy A from the PDF, because it is not scannable. Order official forms from IRS.gov/EmployerForms or e-file instead.
Do I have to e-file Form 1099-NEC?
If you have 10 or more information returns in total for the year, you are generally required to e-file. The IRS offers free e-filing through IRIS at IRS.gov/IRIS.
What is the difference between 1099-NEC and 1099-MISC?
Form 1099-NEC is for nonemployee compensation, which is pay for services. Form 1099-MISC covers other payments such as rents, royalties, prizes and awards, and gross proceeds paid to attorneys.
Do I send a 1099-NEC to a corporation?
Generally no, payments to corporations are not reportable. The main exception is payments for legal services, which must be reported even when paid to a corporation.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.