Internal Revenue Service (IRS) · United States (federal)
Form 1099-NEC: Nonemployee Compensation
Current revision: Rev. December 2026 (checked on irs.gov, Oct 15, 2026)
Fill in the IRS Form 1099-NEC (Rev. December 2026) for contractor payments. Print recipient Copies B, 1 and 2; file Copy A by e-file or official red form.
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Form
1099-NEC
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. December 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-NEC is for
Form 1099-NEC reports payments of $2,000 or more (for 2026 payments; it was $600 before) that a business made to a nonemployee, such as an independent contractor, for services. The payer files it with the IRS and sends a copy to the contractor. The IRS's PDF can be used to prepare the recipient copies, but its red Copy A is for information only and can't be filed.
Fill it here
From irs.gov to your filled copy
- 1
Fetched from irs.gov
The agency's own, current PDF — not a retyped copy.
- 2
Opens in the editor
Fillable fields work as they are; on a flat page you type with text boxes.
- 3
Your filled copy
Download, print, sign or send it — the original stays untouched.
Who files it
- Businesses that paid an independent contractor or freelancer for services
- Businesses that paid attorneys' fees for legal services
- Payers who made direct sales of $5,000 or more of consumer products for resale (box 2)
- Sole proprietors and LLCs that hire other self-employed people
What you need
- Your business name, address, phone and TIN (EIN or SSN)
- The contractor's name, address and TIN — from the Form W-9 you collected
- Total nonemployee compensation paid during calendar year 2026
- Any cash tips, overtime compensation or excess golden parachute payments to report
- Federal and state income tax withheld, if any (usually backup withholding)
Line by line
How to fill out Form 1099-NEC
- 1
Check the revision
The December 2026 revision is for amounts paid in calendar year 2026, filed starting January 2027. To report 2025 payments late, use the April 2025 revision from the IRS prior-year forms page.
- 2
Payer and recipient boxes
Enter your name, address and TIN, then the recipient's name, address and TIN exactly as they gave them on Form W-9. The December 2026 revision splits address fields into separate boxes.
- 3
Box 1a — Nonemployee compensation
Enter the total paid for services, including fees, commissions and prizes for services, if it is $2,000 or more for the year.
- 4
Boxes 1b–1d — Tips and overtime
New boxes report cash tips (1b) with the Treasury tipped-occupation code (1c), and overtime compensation (1d). Leave them blank if they don't apply.
- 5
Boxes 2–3
Check box 2 for direct sales of $5,000 or more of consumer products for resale. Box 3 is for excess golden parachute payments, which are no longer reported on 1099-MISC.
- 6
Boxes 4–7 — Withholding and state
Enter federal income tax withheld (box 4) and state tax, state ID and state income (boxes 5–7) if they apply.
- 7
Print recipient copies
Print Copy B for the contractor (and Copy 2 if they file a state return), and keep Copy C for your records. Don't print Copy A from this PDF for filing.
Where to send it
Give Copy B to the contractor and file with the IRS by January 31 (February 1, 2027 for 2026 payments, because January 31 falls on a Sunday). If you file 10 or more information returns in total, you must e-file, for example through the IRS's free IRIS portal (https://www.irs.gov/filing/e-file-information-returns-with-iris). Paper filers must use the official scannable red Copy A ordered from the IRS with Form 1096; the downloadable Copy A is not accepted. State filing rules vary.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-NEC: questions people ask
Can I print Copy A from this PDF and mail it?
No. The IRS says self-printed Copy A from the PDF isn't scannable and may lead to a penalty. Order official red forms from the IRS or e-file; recipient copies printed from the PDF are fine.
What is the reporting threshold?
For payments made after 2025 the minimum for box 1a is $2,000, up from $600, and may be adjusted for inflation starting in 2027. Attorneys' gross proceeds reported on 1099-MISC still use $600.
When is it due?
Both the IRS filing and the recipient copy are due January 31. For 2026 payments that date is a Sunday, so the deadline is Monday, February 1, 2027.
Do I need a 1099-NEC for payments made by card or PayPal?
Generally no. Payments by credit card or through third-party networks are reported by the payment processor on Form 1099-K, not by you on 1099-NEC.
Can I email the contractor their copy?
Only if the recipient has consented to receive it electronically. Otherwise furnish it on paper. If you send it digitally, use a password-protected, expiring link because it contains their TIN.
Where do I get the contractor's TIN?
Ask for a signed Form W-9 before you pay them. If they don't provide a TIN, you may need to start backup withholding.