Federal vs. state 1099 filing thresholds

Federal (IRS)

For payments made in 2026, the threshold for Forms 1099-NEC and most 1099-MISC boxes is $2,000, adjusted for inflation from 2027.

States

Many states take a copy through the Combined Federal/State Filing Program, and some set their own thresholds or a lower 1099-K threshold. We only list a state figure once we can link its official guidance, so check your state revenue department. While you are on state rules, see the state paycheck calculators.

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

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