The threshold is now $2,000
For payments made after December 31, 2025 you file a 1099-NEC once the year's total reaches $2,000. The $600 rule still applies to forms for 2025. From 2027 the amount is adjusted for inflation.
1099-NEC Form Generator: Create a 1099-NEC Online in Minutes
Enter payer and contractor details and the amount you paid. Preview free, pay only when you download. Updated for the 2026 $2,000 reporting threshold.
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1099-NEC at a glance
- What it reportsPayments to a contractor, freelancer or other nonemployee for services to your business.
- 2026 threshold$2,000 or more paid during the year. It was $600 for payments made through 2025.
- Due dateFebruary 1, 2027 for tax year 2026, to the contractor and to the IRS.
- NEC or MISCPay for services goes on the 1099-NEC. Rent, prizes and royalties stay on the 1099-MISC.
- PriceFree preview. $9.99 per form when you download.
How to Create a 1099-NEC in 3 Steps
One dollar box does most of the work, so this fillable 1099-NEC takes a couple of minutes. No software and no account.
- 1
Step 1: Enter details
Add the payer's name, address and TIN, then the contractor's name, address and TIN from their Form W-9. Type the total you paid in Box 1a.
- 2
Step 2: Preview
The 1099-NEC preview fills in while you type. Check the names, both TINs and the amount against your records and edit anything that is off.
- 3
Step 3: Download
Pay $9.99 and download the print-ready PDF. The form is also sent to your email address.
What Changed on the 1099-NEC for Tax Year 2026
Three changes that older guides and older templates still get wrong.
Box 1 is split into four
On the December 2026 form the old Box 1 becomes Box 1a, nonemployee compensation. Three boxes are new: 1b cash tips, 1c Treasury Tipped Occupation Code and 1d overtime compensation. Use this revision for 2026 payments only.
E-filing runs through IRIS
Payers with 10 or more information returns in a year must file electronically. After January 1, 2027 the free IRS IRIS system is the only way to do that; the older FIRE system stops taking returns on November 19, 2026.
Why Use the Online Paystub 1099-NEC Generator
A 1099 generator that is up to date with the 2026 form, with the price on the page.
Fill it in minutes
A 1099-NEC has one main amount. Enter the payer, the recipient and Box 1a; the optional boxes for tips, overtime, backup withholding and state tax are there when you need them.
Live preview
Every page of the form updates as you type, on the December 2026 revision of the form.
The current form
The generator uses the 2026 layout with Boxes 1a to 1d, so you are not filling in a retired template.
Bulk 1099-NECs Planned
Each form is created one contractor at a time for now. A bulk mode with one payer profile and a contractor list is planned.
Contractor pay stubs too
Paying the same person during the year? Give them a statement with each payment using the contractor paystub generator.
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24/7 support
Questions about a box or an order? Contact our support team at any time.
Who Needs to File a 1099-NEC in 2026
You file Form 1099-NEC when your business paid someone who is not your employee $2,000 or more during 2026 for services. Add up every payment for the year. Eight invoices of $300 total $2,400, so a form is due even though no single payment reached the threshold.
- Usually reported: freelancers, independent contractors, consultants, sole proprietors, partnerships and attorneys paid for legal services.
- Usually not reported: payments to C and S corporations, payments for goods rather than services and personal payments outside your trade or business.
- Reported elsewhere: payments made by credit card, debit card or a payment app are reported by the processor on Form 1099-K, not by you.
Employees never get a 1099-NEC. Their wages go on a W-2, which you can prepare with our W-2 generator.
What Is a 1099-NEC?
Form 1099-NEC, Nonemployee Compensation, is the information return a business uses to tell the IRS and a contractor how much it paid that contractor in a calendar year. No income tax, Social Security or Medicare is withheld from the pay, so the contractor uses the form to report self-employment income.
The IRS brought the form back for tax year 2020. Before that, nonemployee compensation was reported in Box 7 of Form 1099-MISC. Contractors who want a record of each payment can also receive a statement; see how to create paystubs for independent contractors.
1099-NEC Boxes Explained
The form is short. Open a group to see what belongs in it.
Payer and recipientNames, addresses and TINs
The payer's name, address, phone number and TIN, then the recipient's TIN, name and address. Copy the recipient's details from their Form W-9. The account number is optional.
Box 1aNonemployee compensation
The total paid for services during the year: fees, commissions, prizes for services and other compensation. This is the box almost every form uses.
Boxes 1b, 1c and 1dTips and overtime
New on the 2026 form. Box 1b is cash tips, Box 1c is the Treasury Tipped Occupation Code that goes with them and Box 1d is qualified overtime compensation.
Box 2Direct sales checkbox
Tick it if you sold $5,000 or more of consumer products to the recipient for resale.
Box 3Excess golden parachute payments
Rarely used. It reports excess parachute payments made to a nonemployee. This box moved here from the 1099-MISC in 2025.
Box 4Federal income tax withheld
Backup withholding. If a contractor did not give you a TIN you withhold 24% of the payments and report it here. A form with an amount in Box 4 must be filed whatever the total paid.
Boxes 5 to 7State information
State tax withheld, the payer's state identification number and the state income, for up to two states. The IRS does not require them, so leave them empty where no state tax was withheld.
1099-NEC Deadlines and Penalties for 2026
The contractor's copy and the IRS filing share one due date. It is the same on paper and online.
| Tax year | Threshold | Due to contractor | Due to IRS |
|---|---|---|---|
| 2025 | $600 | February 2, 2026 | February 2, 2026 |
| 2026 | $2,000 | February 1, 2027 | February 1, 2027 |
| When it is filed correctly | Returns due in 2026 | Returns due in 2027 |
|---|---|---|
| Within 30 days of the due date | $60 | $60 |
| After 30 days but by August 1 | $130 | $130 |
| After August 1 or never | $340 | $340 |
| Intentional disregard | At least $680 | At least $690 |
The same amounts apply again for not giving the contractor a correct copy. January 31, 2027 is a Sunday, which is why the 2026 forms are due on Monday, February 1. There is no automatic extension for the 1099-NEC.
1099-NEC vs 1099-MISC vs W-2
| Form | What it reports | Who receives it | Due for 2026 |
|---|---|---|---|
| 1099-NEC | $2,000 or more paid to a nonemployee for services | Contractors and freelancers | February 1, 2027 |
| 1099-MISC | Rent, prizes, royalties, medical payments and other income | Landlords, winners and other payees | February 1, 2027 to the recipient; March 31, 2027 to the IRS by e-file |
| W-2 | Wages and the taxes withheld from them | Employees | February 1, 2027 |
Not sure which side of the line a worker is on? The form follows the relationship: employees get a W-2 and independent contractors get a 1099-NEC. Create the other forms with the W-2 form generator and the 1099-MISC form generator.
Common 1099-NEC Mistakes
- Wrong or missing TIN. Take the name and TIN from the contractor's signed W-9, not from an invoice. The preview shows both TINs as they will print.
- Using the 1099-MISC for contractor pay. Since 2020 payments for services belong in Box 1a of the 1099-NEC.
- Counting each invoice separately. The threshold applies to the total for the year, not to a single payment.
- Forgetting the contractor's copy. Copy B is due to the recipient on the same date the IRS filing is due.
- Applying the old threshold. $600 is right for 2025 payments. For 2026 payments the figure is $2,000.
- Reporting card payments. Amounts paid by card or payment app are already reported on Form 1099-K.
How to Send Your Copies
| Copy | Who gets it | How |
|---|---|---|
| Copy A | Internal Revenue Service Center | E-file through IRIS or mail the official red-ink form with Form 1096 |
| Copy 1 | State tax department | Filed by the payer where the state requires it |
| Copy B | Recipient | Given to the contractor by February 1, 2027 |
| Copy 2 | Recipient | Filed with the contractor's state income tax return when required |
Online Paystub formats your payment records on the 1099-NEC layout. It does not file anything with the government. Copy A is the scannable red form: the IRS says self-printed copies of Copy A cannot be scanned and may draw a penalty, so e-file instead. The free IRS IRIS Taxpayer Portal lets a small business key in and submit 1099-NECs without software. It needs a Transmitter Control Code first and the IRS says that application can take 45 business days, so apply early.
If you do file on paper, official Copy A forms go to the IRS with Form 1096. Keep your copies for at least three years. Keep them for four years if backup withholding applied.
A 1099-NEC must reflect payments that were actually made. Creating one with invented income or a made-up payer is fraud.
1099-NEC Generator FAQ
Can’t find an answer? See all FAQs or contact support.
Is the 1099-NEC generator free?
Filling in the form and previewing it is free. You pay $9.99 per form only when you download the PDF. There is no subscription.
What is the 1099-NEC threshold for 2026?
$2,000. A 1099-NEC is required when payments to a nonemployee for services total $2,000 or more in 2026. For payments made in 2025 the threshold was $600.
Can I create a 1099-NEC for 2025?
The generator currently produces the calendar year 2026 form on the December 2026 revision. Forms for 2025 payments were due on February 2, 2026.
Can I make 1099-NECs for multiple contractors?
Yes, one contractor at a time. Complete and download the first form, then start the next. A bulk mode is planned.
What does nonemployee compensation mean?
Pay for services from someone who is not your employee: fees, commissions and similar payments to freelancers and independent contractors. No payroll tax is withheld from it.
Can I file this 1099-NEC with the IRS?
Give the recipient copy to your contractor and keep one for your records. Copy A for the IRS should be e-filed, for example through the free IRIS Taxpayer Portal, because a Copy A printed from a PDF cannot be scanned by the IRS.
What if I paid a contractor under $2,000?
No 1099-NEC is required for 2026 payments below $2,000 unless you withheld federal income tax under the backup withholding rules. The contractor still reports the income. You can create the form for your own records.
Do I need a W-9 first?
Yes. Ask each contractor for a Form W-9 before you pay them. It gives you the legal name and taxpayer identification number that go on the 1099-NEC.
What if I made a mistake on the form?
Check every field in the free preview first. If a downloaded form is wrong, contact support with your order details. A form already filed with the IRS is fixed by filing a corrected 1099-NEC.
Is my data secure?
Checkout is encrypted and the details you enter are handled as described in our privacy policy.
Ready to create your 1099-NEC?
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