Fillable 1099-NEC (2026)
Report $2,000 or more of nonemployee compensation for 2026 on a printable 1099-NEC. The $2,000 threshold replaces the old $600 test under the One Big Beautiful Bill Act. Box 4 federal tax withheld is optional.
IRS field notes
Box 1 reports nonemployee compensation of $2,000 or more paid to an individual or unincorporated business during 2026 (raised from $600 by the One Big Beautiful Bill Act). The payer keeps Copy A to file with the IRS and sends Copy B to the recipient. Both payer and recipient TINs are required.
How it works
A 1099-NEC is the year-end form for payments to independent contractors, freelancers, and consultants. You issue it when your total payments for services reach the reporting threshold. Unlike most information returns, the 1099-NEC has no extension — furnish Copy B to the recipient and file Copy A with the IRS by January 31.
Example
| Field | Example value |
|---|---|
| Payer | Acme Corp |
| Recipient | Jane Q. Taxpayer |
| Box 1 — Nonemployee compensation | $5,000 |
| Box 4 — Federal tax withheld | $0 |
| State | TX |
| Filing deadline | January 31 |
2026 threshold change
For payments made in 2026, the 1099-NEC reporting threshold increased from $600 to $2,000 under OBBBA, and it will be adjusted for inflation starting in 2027. Payments below the threshold still may be reported voluntarily, and the income remains taxable to the recipient either way.
Important
TaxForge is not affiliated with, endorsed by, or approved by the IRS. This is a fillable template for your convenience — always compare it with the official IRS form before you file.
Frequently Asked Questions
When do I issue a 1099-NEC?
When you pay $2,000 or more in nonemployee compensation to a contractor, freelancer, or other non-employee during 2026.
1099-NEC or 1099-MISC?
Nonemployee compensation goes on the 1099-NEC. The 1099-MISC is for rents, royalties, prizes, and other income types.
What is the filing deadline?
Furnish Copy B to the recipient by January 31 and file Copy A with the IRS by the same date. There is no extension for the 1099-NEC.
Does the $2,000 threshold apply in Texas?
The federal $2,000 threshold applies in every state, including Texas, which has no state income tax. Some states have their own lower thresholds, so check state rules if you file in multiple states.
Do I need a W-9 from the contractor first?
Yes. Request a signed W-9 before payment so you have the correct legal name and TIN to report on the 1099-NEC.
What if I made a mistake?
File a corrected 1099-NEC by checking the “CORRECTED” box and filing Copy A again, then furnish a corrected copy to the recipient.