1099-NEC checker for contractors
Enter what you paid a subcontractor this year to see whether a 1099-NEC is likely required. It runs in your browser and stores nothing.
You likely need to file Form 1099-NEC for this contractor. Collect a W-9 before the first payment and file by January 31 of the following year.
Common questions
What is the federal 1099-NEC threshold?
For payments made in 2026 the federal threshold is $2,000 of non-employee compensation to a person in the course of your trade or business. It was $600 for earlier years. Confirm the current figure in the IRS instructions linked below.
When is the 1099-NEC due?
Generally January 31 of the year after the payments, both to the contractor and to the IRS.
Do I need a W-9?
Collecting a Form W-9 before the first payment gives you the name, address and taxpayer ID you need to file. Without it you may have to withhold backup tax.
Do state rules differ?
Yes. Some states have their own filing thresholds or filing requirements. Check with your state tax agency or accountant.
Source and last verified
Official source: IRS Instructions for Forms 1099-MISC and 1099-NEC. Last verified 2026-11-02. General information, not tax advice. Verify with your accountant.
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