1099-NEC Generator for 2026

Fill in the payer and each contractor once, preview the form free, and download the copies you have to hand out: Copy B for the recipient, Copy C for your records, the state copies, and a worksheet of exactly what to enter when you file with the IRS.

2026 forms due Monday, February 1, 2027Reporting threshold for 2026: $2,000Uses the new 2026 layout (boxes 1a–1d)

What this does and does not do. It makes the copies a payer hands out. It does not file with the IRS: Copy A must be filed in the IRS’s free IRIS e-file system or on the official red-ink form, because a Copy A printed from a PDF cannot be scanned. Waiting on a 1099 from someone who paid you? Ask them for it — or get your wage and income transcript free from the IRS.

This corrects a form already sent

Payer — you

Business or payer namePayer’s TIN (EIN)

Phone recipients can callRequired on the recipient’s copy.Street address

Recipients — who you paid

Recipient’s nameRecipient’s TIN (SSN or ITIN)

From the W-9 they gave you.Street address (including apt. no.)

Box 1a — Nonemployee compensationTotal paid for services in 2026.Box 4 — Federal income tax withheldUsually blank. Backup withholding only.

Copy B · live preview

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

OMB No. 1545-0116

2026

For calendar year

Form 1099-NEC

(Rev. December 2026)

Nonemployee Compensation

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

2nd TIN not.

1a Nonemployee compensation

$

1b Cash tips

$

1c TTOC

1d Overtime compensation

$

2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

3 Excess golden parachute payments

$

4 Federal income tax withheld

$

Copy B

For Recipient

This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

5 State tax withheld

$ 
$ 

6 State/Payer’s state no.

7 State income

$ 
$ 

Form 1099-NEC (Rev. 12-2026)(keep for your records)www.irs.gov/Form1099NEC

One credit covers one recipient’s full set — Copy B, Copy C, state copies and the IRIS worksheet. Corrections and re-downloads of that recipient are free.

Email Copy B to this recipient

Included with every form you buy. They agree to electronic delivery online — the IRS requires that consent — and can download Copy B until October 15.

Who needs a 1099-NEC for 2026

If your business paid someone who is not your employee — an independent contractor, freelancer, or an attorney — for services, you generally must furnish a 1099-NEC once your payments to them for the year reach the reporting threshold. For payments made in 2026 the threshold is $2,000, up from $600 for 2025, under P.L. 119-21; the IRS may adjust it for inflation from 2027. Payments to employees go on a W-2, and card or payment-app payments are reported by the processor on Form 1099-K instead.

What is new on the 2026 form

The December 2026 revision splits box 1 into four: 1a nonemployee compensation, 1b cash tips, 1c the Treasury Tipped Occupation Code, and 1d qualified overtime compensation. Tips and overtime are part of the 1a total, not added on top. Use the 2025 revision only for 2025 payments.

How to file the IRS copy free

Give Copy B to each recipient by Monday, February 1, 2027.
File Copy A with the IRS by the same date — free in IRIS, where you can type each form in or upload up to 100 at a time. The worksheet in your download lists every value you will need.
If you file 10 or more information returns in total for the year, e-filing is mandatory.
Filing on paper instead? Order the official scannable red Copy A from the IRS — never print Copy A yourself.

Late or wrong forms

For 2026 forms the IRS penalty is $60 per form if you correct it within 30 days of the due date, $130 if you correct it by August 1, and $340 after that — charged separately for the IRS copy and the recipient’s copy. Here, fixing a mistake is free: edit the form, tick “corrects a form already sent”, and download again.

Collecting your contractors’ TINs? The IRS’s Form W-9 is free to download and fill in.
Your contractors need proof of what you pay them during the year? Make a contractor pay stub.
Have employees too? Employers can create and file W-2s free with the Social Security Administration — here is how.

Frequently asked questions

What is Form 1099-NEC?

Form 1099-NEC reports nonemployee compensation — what a business paid an independent contractor, freelancer or attorney for services. For payments made in 2026 you generally must issue one when you paid someone $2,000 or more during the year; for 2025 the threshold was $600.

Who needs to receive a 1099-NEC?

Any individual, partnership or estate that is not your employee and that your trade or business paid at least the threshold for services. Payments you made by card or through a payment app are reported by the processor on Form 1099-K instead.

When is the 2026 Form 1099-NEC due?

Copy B to the recipient and Copy A to the IRS are both due January 31. For 2026 forms that falls on a Sunday, so the deadline is Monday, February 1, 2027.

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

No. The IRS only accepts its official red-ink scannable Copy A or an electronic filing, and may penalize a self-printed Copy A. You can e-file free in the IRS’s IRIS system; e-filing is required if you file 10 or more information returns in total.

Is this an official IRS form?

It is a substitute statement laid out to IRS Publication 1179, with the official box numbers, captions and recipient instructions. The IRS allows payers to furnish a substitute Copy B. No privately printed form is “IRS approved”, and we do not claim otherwise.

Can I email a 1099-NEC to my contractor?

Yes, but it only counts as furnishing their copy once they consent to electronic delivery, in a way that shows they can open the file — that is an IRS rule, not ours. Every form bought here includes that: your contractor gets a private link, agrees online, and can download Copy B until October 15. Until they agree, you still owe them a paper copy.

What changed on the 2026 Form 1099-NEC?

Box 1 is now four boxes: 1a nonemployee compensation, 1b cash tips, 1c the Treasury Tipped Occupation Code, and 1d qualified overtime compensation. Tips and overtime are included in the 1a total.