Guides

• The 1099 Threshold Is $2,000 for 2026 — What Changed — For payments made after 2025 the 1099-NEC and most 1099-MISC thresholds rise from $600 to $2,000, indexed for inflation after 2026. Royalties stay $10.
• 1099 Deadlines for Tax Year 2026 (Filed in 2027) — 1099-NEC is due to recipients and the IRS by February 1, 2027. 1099-MISC is due to recipients February 1 and to the IRS March 1 on paper or March 31 e-filed.
• Paid a Contractor by Card or PayPal? No 1099-NEC for That Part — Payments by credit card, debit card or a payment app are reported by the payment settlement entity on 1099-K, so leave them out of 1099-NEC and 1099-MISC.
• Do Corporations Get a 1099? The Exemption and Its Exceptions — Payments to C and S corporations are generally exempt from 1099 reporting — except attorney fees, gross proceeds to attorneys and medical payments.
• 1099-NEC vs 1099-MISC: Which Form for Which Payment — Services by non-employees go on 1099-NEC. Rent, royalties, prizes, medical and attorney gross proceeds go on 1099-MISC. Some payees get both.

Tools

• Which vendors need a 1099? Find out from your payments file
• 1099-NEC box 1 totals for every contractor
• 1099-MISC amounts by box, from your books
• Who do you still need a W-9 from?
• Run your 1099 check on a QuickBooks export

Comparisons

• 1099 preparation and e-file software: prices compared
• Work out your 1099 list before you e-file
• Check your 1099 payees before you pay to file
• QuickBooks' 1099 wizard or Ninesift?