Form 1099-NEC1099-NEC
Reports what a business paid a contractor during the year.
Edition 12/2026
Version last read from the agency on September 28, 2026
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About Form 1099-NEC
Who fills it in
A business uses Form 1099-NEC to report nonemployee compensation — payments to independent contractors for services.
Where it goes
The payer sends a copy to each contractor and files Copy A with the IRS, on paper with Form 1096 or electronically.
When
For payments made in 2026, Form 1099-NEC is due to each contractor and to the IRS by February 1, 2027 (January 31 falls on a Sunday).
Watch out for
- For tax years beginning after 2025, the reporting minimum for most payments rose from $600 to $2,000.
- Do not file a Copy A printed from the IRS website: it is not scannable and the IRS may charge a penalty. Print the recipient copies, and file Copy A electronically or on official forms.
- A business filing 10 or more information returns in a year — all types added together — may be required to file electronically.
Read from the agency’s pages on September 28, 2026: IRS — About Form 1099-NEC · IRS — Instructions for Forms 1099-MISC and 1099-NEC
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