Official IRS form, Rev. December 2026

Fill Out a 1099-NEC Form Online

Paid a contractor in 2026? Fill in the official IRS Form 1099-NEC and download Copy B for them, free. Nothing you type leaves your device.

Fill in your 1099-NEC

Private: nothing you type leaves this device. The PDF is created in your browser.

Payer (you or your business)

Address outside the United States?

Enter the province in the State field. Leave Country blank for US addresses.

Payer’s TIN

Your EIN, or your SSN if you’re a sole proprietor without one.

Recipient (who you paid)

Address outside the United States?

Enter the province in the State field. Leave Country blank for US addresses.

Recipient’s TIN

From the W-9 the recipient gave you.

Payments in 2026

Tips or overtime (boxes 1b to 1d, new for 2026)

These amounts are already included in box 1a. They let the recipient claim the new deductions for tips and overtime.

The Treasury Tipped Occupation Code for the recipient’s tipped job, from the IRS list of tipped occupations.

Other boxes: direct sales, golden parachute, tax withheld
State tax (boxes 5 to 7)
State 1
State 2 (optional)
Account number or correction

Your completed form

Official IRS Form 1099-NEC (Rev. December 2026) for 2026

  • Give Copy B (and Copy 2) to the recipient by February 1, 2027.
  • File Copy A with the IRS by the same date. E-file it free with IRS IRIS, or use the official red paper form. Copy A printed from a PDF can’t be filed, so it isn’t included.
  • Send Copy 1 to your state tax department if your state asks for it. Keep a copy for your records.
  • Don’t have the recipient’s details yet? Ask them for a W-9.

Who needs to file a 1099-NEC?

If your business paid someone who isn’t your employee $2,000 or more in 2026 for their work, you generally need to send them a 1099-NEC and file it with the IRS. That includes:

  • freelancers, consultants and independent contractors
  • self-employed people and single-member LLCs, sole proprietorships and partnerships
  • attorneys, even when their firm is a corporation

You usually don’t need one for:

  • payments to C or S corporations (other than for legal services)
  • personal payments, such as a babysitter or a contractor working on your own home
  • payments by credit card or through apps like PayPal or Venmo for business, which go on Form 1099-K
  • employees’ wages, which go on Form W-2

Collect a Form W-9 from each contractor before you pay them: it gives you the name, address and taxpayer identification number you need here.

What changed for 2026

  • Higher threshold: $2,000 per person per year, up from $600.
  • New boxes 1b, 1c and 1d: cash tips, the tipped occupation code and qualified overtime, so recipients can claim the new deductions for tips and overtime.
  • New address layout: separate boxes for the street, unit, city, state, country and ZIP code.

How to send and file a 1099-NEC

  1. Fill in the form above with your details, the recipient’s details from their W-9, and the total you paid them in 2026.
  2. Give Copy B (and Copy 2, for their state return) to the recipient by February 1, 2027, by mail, in person, or electronically if they agree.
  3. File Copy A with the IRS by the same date. Use the free IRIS e-file portal, or the official red paper forms with Form 1096.
  4. Check your state: some states want Copy 1 or their own filing, so check with your state tax department.
  5. Keep a copy for your records.

1099-NEC vs 1099-MISC vs W-2

FormReportsExample
1099-NECPay to non-employees for servicesA freelance designer or contractor
1099-MISCOther business payments such as rent, prizes and royaltiesOffice rent paid to a landlord
W-2Wages paid to employees, with tax withheldA salaried or hourly employee

Received a 1099-NEC yourself? No tax was withheld from it, so see what you owe with the 1099 tax calculator.

Frequently asked questions

What is Form 1099-NEC?

Form 1099-NEC reports nonemployee compensation: what a business paid an independent contractor, freelancer or other self-employed person for their services. The business sends a copy to the person it paid and files one with the IRS.

Do I need to send a 1099-NEC for 2026?

Generally yes, if your business paid someone who isn’t your employee $2,000 or more for services during 2026. The threshold was $600 before 2026. You usually don’t need one for payments to corporations (except for legal services), for personal payments, or for payments made by card or through apps like PayPal, which are reported on Form 1099-K instead.

When is the 1099-NEC due for 2026 payments?

By February 1, 2027, both to the recipient and to the IRS. January 31, 2027 falls on a Sunday, so the deadline moves to the next business day.

Can I print Copy A and mail it to the IRS?

Not from a PDF. The IRS can’t scan self-printed red Copy A forms and may charge a penalty. File Copy A online for free through the IRS Information Return Intake System (IRIS), or order the official scannable forms from the IRS and send them with Form 1096. If you have 10 or more information returns in total, you must e-file.

What are boxes 1b, 1c and 1d on the new 1099-NEC?

They are new for 2026. Box 1b shows cash tips, box 1c the Treasury Tipped Occupation Code (TTOC) for the recipient’s tipped job, and box 1d qualified overtime compensation. Tips and overtime are already included in box 1a; the extra boxes let the recipient claim the new deductions for tips and overtime.

Can I show only part of the recipient’s Social Security number?

Yes, on the copies you give the recipient. The IRS lets you replace the first five digits with Xs (XXX-XX-6789). The copy you file with the IRS, and the state copy, must show the full number.

Sources

This tool fills the official IRS form for you; it is not tax or legal advice. Check the IRS instructions for your situation before you file.

Built and checked by the WageSimply team, led by Engr. Zakir, an engineer and Google-certified data analyst. Updated for the 2026 tax year and last reviewed .