Paid a Contractor by Card or PayPal? No 1099-NEC for That Part

The instructions say payments made with a credit card or payment card, and certain third-party network payments, are not reported on 1099-MISC or 1099-NEC (instructions). Ninesift treats card, debit, PayPal, Venmo, Stripe and Square payments as excluded. Zelle, ACH, wire and checks are bank transfers — they count.

Last reviewed 2026-10-28. General information, not tax advice. The IRS instructions for Forms 1099-MISC and 1099-NEC and your tax adviser decide what applies.