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Free tool, updated for 2026

Do I need to file a 1099?

Answer four questions and get a clear yes or no for each contractor. Includes the new $2,000 threshold for payments made from January 1, 2026.

Time left to send 1099-NEC forms for payments

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Check one contractor

Paying several contractors?

1099 Kit keeps the whole year in one place: request W-9s by e-mail, log or import payments, and get a year-end report of every 1099 you need, with a CSV ready for your filing service or the IRS IRIS portal.

  • W-9 requests and tracking
  • Import payments from your bank CSV
  • Card and PayPal payments excluded automatically
  • Deadline reminders in your calendar
  • Your data never leaves your computer
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1099 questions, answered

What is the 1099-NEC threshold for 2026?

For payments made on or after January 1, 2026, you report nonemployee compensation of $2,000 or more to one payee in the year. For payments made in 2025, the threshold is $600. After 2026 the $2,000 amount is adjusted for inflation.

When is the 1099-NEC due?

By January 31, both to the contractor and to the IRS. When January 31 falls on a weekend, the deadline moves to the next business day: for 2026 payments, that is Monday, February 1, 2027.

Do I send a 1099 if I paid by credit card or PayPal?

No. Payments made by credit or debit card, or through third-party payment networks such as PayPal, are reported by the payment company on Form 1099-K, not by you on a 1099-NEC or 1099-MISC.

Do I send a 1099 to an LLC or a corporation?

Payments to C or S corporations (including LLCs taxed as corporations) are generally not reported. Exceptions: attorney fees (1099-NEC) and medical or health care payments (1099-MISC) are reported even when paid to a corporation. Single-member LLCs and partnerships usually do get a 1099. The W-9 tells you which one you're dealing with.

What if a contractor won't give me a W-9?

If a payee doesn't provide a taxpayer identification number, you may have to withhold 24% of future reportable payments (backup withholding) and send it to the IRS.

Do I have to file electronically?

If you file 10 or more information returns in total for the year, you must file them electronically. The IRS IRIS portal lets you e-file 1099s for free.

Sources: IRS Instructions for Forms 1099-MISC and 1099-NEC (irs.gov/instructions/i1099mec).