1099 checker for 2026 payments

For payments made after December 31, 2025, the federal reporting threshold for Forms 1099-NEC and most 1099-MISC boxes is $2,000 (it was $600). Answer five questions to see which form applies.

1. Who made the payment?

A business (you pay contractors or vendors for your business) A landlord whose rental is run as a business (regular management, short-term rental with services) A landlord with a few long-term units and no services An individual paying for something personal

2. How was it paid?

Cash, check, ACH or wire Credit/debit card or a payment app / platform

3. Who was paid?

An individual, sole proprietor, partnership or LLC (no corporate election) A C or S corporation (or an LLC taxed as one) An attorney or law firm A non-US person or company Your employee

4. What was it for?

Services (including parts and materials with the service) Rent for space, equipment or land Royalties Prizes, awards or other income Goods or merchandise only

5. Year paid and total paid to this payee that year

2026 2025 or earlier Total in US dollars

Check this payment

Only the answers above are used, in your browser. Do not enter names, SSNs or TINs; this tool never asks for them.

2026 thresholds at a glance

Payment	Paid in 2025 or earlier	Paid in 2026
Services (1099-NEC)	$600	$2,000
Rents, other income (1099-MISC boxes 1 and 3)	$600	$2,000
Royalties (1099-MISC box 2)	$10	$10
Payment apps and platforms (1099-K, filed by the platform)	Over $20,000 and over 200 transactions

The $2,000 figure is adjusted for inflation from 2027. Paying staff instead of contractors? Estimate take-home pay with the paycheck calculator for your state.

• IRS: Am I required to file a Form 1099 or other information return?
• IRS: Form 1099-NEC and independent contractors
• IRS Publication 1099 (2026), General Instructions for Certain Information Returns
• IRS: Form 1099-K FAQs

Questions

Is the 1099 threshold $600 or $2,000 for 2026?

For payments made in 2026 it is $2,000 for Form 1099-NEC and most Form 1099-MISC boxes. Payments made before 2026 use $600.

Does the threshold apply per invoice or per year?

Per payee, per calendar year. Add every payment to the same payee and compare the total with the threshold.

I paid a contractor by credit card. Do I file a 1099-NEC?

No. Card and payment-app payments are reported by the card company or platform on Form 1099-K.

Does this tool ask for SSNs or TINs?

No. It only uses the answers to the five questions, and nothing is stored.

Data checked 2026-10-30 against the linked irs.gov pages.