Fill out Form 1099-NEC online

Form 1099-NEC reports nonemployee compensation — what a business pays independent contractors and other nonemployees for services. For payments made in 2026 and later, you file one for each person paid $2,000 or more in the year (the threshold was $600 through 2025).

A business (the payer) fills in Form 1099-NEC for each person who isn't its employee and who was paid for services in the course of the business. For payments made in 2026, the reporting threshold is $2,000 or more in the year (the IRS says it may be adjusted for inflation starting in 2027). The form is also used for attorneys' fees, for direct sales of $5,000 or more of consumer products for resale, and whenever backup withholding was taken. The payer files Copy A with the IRS and gives Copy B (and Copy 2, if a state return needs it) to the recipient. The recipient doesn't file this form. They use it to report the income on their own tax return.

1. Choose the right revision and copies. Use this December 2026 revision for amounts paid in calendar year 2026 and later. It covers forms filed with the IRS in early 2027, and the IRS says not to use it for earlier years. The PDF has Copy A (red, for the IRS), Copy 1 (for a state tax department), Copy B (for the recipient) and Copy 2 (for the recipient's state return). The IRS says Copy A printed from this PDF is for information only and can't be filed, because it isn't scannable. File Copy A on official forms ordered from the IRS, or e-file through IRIS.
2. VOID and CORRECTED boxes (top). Leave both unticked on a normal, first-time form. Tick CORRECTED only when you are fixing a form you already filed with the IRS or gave to the recipient. Don't tick VOID on a correction. VOID tells IRS scanners to skip the form, so the correction never gets recorded.
3. For calendar year. Enter the 4-digit year in which you made the payments. This is the year the form reports, not the year you are filing it.
4. Payer's name, street address, room or suite, city or town, state or province, country, ZIP or foreign postal code, telephone number. Enter your business's legal name, full address and a phone number. This revision gives each address part its own box. Put each part in its matching box. For a foreign address, the IRS publishes country codes at IRS.gov/CountryCodes.
5. Payer's TIN and Recipient's TIN. Enter your own EIN (or SSN) in full, since a payer's TIN can't be shortened on any copy. Enter the recipient's TIN from their Form W-9, with hyphens. Use XXX-XX-XXXX for an SSN, ITIN or ATIN, and XX-XXXXXXX for an EIN. On recipient copies you may show only the last four digits of the recipient's TIN. Copy A, the copy filed with the IRS, must show the full number.
6. Recipient's name, street address, apt. no., city or town, state or province, country, ZIP or foreign postal code. Enter the name that matches the recipient's TIN, as shown on their W-9, and their mailing address. Pub. 1099 says not to use apostrophes, asterisks or other special characters in the payee name.
7. Account number and 2nd TIN not.. An account number is required only if you have more than one account for this recipient and file more than one Form 1099-NEC for them. Otherwise you may leave it blank. Tick "2nd TIN not." only if the IRS told you twice within 3 calendar years that this payee gave you a wrong TIN. The instructions list cases where you should not tick it yet. The box appears only on Copy A.
8. Box 1a — Nonemployee compensation. Enter the total you paid this person during the year for services, including parts and materials, if it is $2,000 or more (the 2026 threshold). The total includes fees, commissions, prizes and awards for services, and attorneys' fees. Don't report employee wages here (they go on Form W-2), and don't report payments that are really rent, royalties or interest.
9. Box 1b — Cash tips, and Box 1c — TTOC. These boxes are new in this revision. In 1b, enter the cash tips (paid in cash or charged by customers) that are already included in box 1a. In 1c, enter up to two Treasury Tipped Occupation Codes for the occupations in which the tips were received. Use 000 if any tips came from a nonqualifying occupation. The codes are listed at IRS.gov/TTOC. Leave both boxes blank if no tips were paid.
10. Box 1d — Overtime compensation. Also new. Enter the qualified overtime compensation already included in box 1a. This is only the part paid above the person's regular rate. For example, for "time-and-a-half" pay, only the "half" goes here. Leave it blank if it doesn't apply.
11. Box 2 — Direct sales of $5,000 or more. Tick this box (don't enter a dollar amount) if you sold $5,000 or more of consumer products to this person for resale somewhere other than a permanent retail store. Report these sales on only one form: either here or in box 7 of Form 1099-MISC. If you use this box, the form is due to the IRS by January 31.
12. Box 3 — Excess golden parachute payments, and Box 4 — Federal income tax withheld. Box 3 is for excess golden parachute payments only. Most small payers leave it blank. In box 4, enter any backup withholding you took, for example because the payee didn't give you a TIN. You must file a 1099-NEC for anyone you backup-withheld from, whatever the amount.
13. Boxes 5–7 — State information. These boxes are optional for the IRS. You can report up to two states, one on each line. Box 5 is state income tax withheld. Box 6 is the state abbreviation and your state ID number. Box 7 is the state payment amount. Ask your state tax department whether it needs a copy. If it wants paper, send it Copy 1.
14. Fill each copy, then distribute. Each copy in this PDF has its own fields, so enter the same information on Copy B and Copy 2 (and Copy 1 if your state needs it). Give Copy B to the recipient and file Copy A with the IRS, both by January 31. If January 31 falls on a weekend or legal holiday, the due date moves to the next business day. There is no automatic extension for filing Form 1099-NEC. Keep a copy for your own records.

Common mistakes on the 1099-NEC

• Filing the downloaded Copy A. The red Copy A in this PDF can't be scanned, and the IRS may charge a penalty for forms it can't scan. File on official forms ordered from IRS.gov/EmployerForms, or e-file through IRIS.
• Filing on paper when you must e-file. If you have 10 or more information returns in total (all types combined, not just 1099-NECs), you generally must e-file. The IRS also limits paper orders of most information returns to 10.
• Using the wrong revision for the year. This December 2026 revision is for 2026 payments and later. For 2025 payments, use the April 2025 revision from the IRS prior-year forms page.
• Missing the January 31 deadline. Unlike most 1099s, Form 1099-NEC is due to both the IRS and the recipient by January 31, on paper or electronically. Form 8809 gives no automatic extension for this form.
• Name and TIN that don't match. Use the exact name and TIN from the recipient's Form W-9, in the right format (SSN XXX-XX-XXXX, EIN XX-XXXXXXX). A mismatch can lead to IRS notices and backup withholding.
• Wrong format in money boxes. Pub. 1099 says to show dollars and cents with a decimal point (1230.00, not 1230) and not to type dollar signs or commas. Leave boxes that don't apply blank instead of entering 0 or "None".
• Putting the wrong payments in box 1a. Employee wages and bonuses go on Form W-2. Rent, royalties and payments not for services go on Form 1099-MISC. Card and payment-app payments are reported on Form 1099-K by the payment company, not on a 1099-NEC.
• Ticking VOID on a correction. To correct a form already filed, tick CORRECTED, not VOID. A VOID box makes the IRS scanner ignore the form.

Filling it in this editor

• The VOID, CORRECTED, 2nd TIN not. and box 2 boxes are checkboxes, so click them to tick. This form has no dropdowns or option buttons.
• Each copy (A, 1, B and 2) has separate fields, so type your entries on every copy you plan to use. Copy B is the one the recipient must get.
• Form 1099-NEC has no signature line, so you don't need the Sign tool for it.
• Type money amounts with cents and no dollar sign (for example 2500.00), because the $ is already printed in each box.

Written for the Rev. December 2026 edition and checked against the official instructions on 2026-10-28: About Form 1099-NEC, Nonemployee Compensation (IRS) · Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) (IRS) · Publication 1099, General Instructions for Certain Information Returns (2026) (IRS) · E-file information returns with IRIS (IRS) · Order paper information returns and employer returns (IRS). This guide explains the form; it isn't legal or tax advice.