1099-NEC threshold 2026
For payments made after December 31, 2025, a business files Form 1099-NEC when it pays a non-employee $2,000 or more for services in the calendar year. Payments made before 2026 use $600, and the IRS says the threshold will be adjusted for inflation for payments after 2026.
| Payment date | Threshold |
|---|---|
| Before 2026 | $600 |
| In 2026 | $2,000 |
What counts
Cash, check, ACH and wire payments count. Payments by card or through a payment app are reported by the processor on Form 1099-K instead (see the 1099-K threshold).
Who is exempt regardless of amount
- Corporations, except payments for medical or legal services.
- Payments for goods or merchandise.
- Employees (use Form W-2).
Deadline
Form 1099-NEC for 2026 payments is due February 1, 2027 (January 31, 2027 is a Sunday).
- 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: Instructions for Forms 1099-MISC and 1099-NEC
Data checked 2026-10-30 against the linked irs.gov pages.