Which 1099 Form Fits?

Pick a payment type and this tool names which 1099 form fits: NEC, MISC, or K.

For payments made after Dec 31 2025, the 1099-NEC and most 1099-MISC threshold is $2,000. Royalties use $10. 1099-K applies to payment apps and marketplaces over $20,000 and over 200 transactions.

What did you pay?Services by a non-employee (check, ACH, cash)RentRoyaltiesPrizes, awards, other incomeAnything paid by card or payment appGoods or merchandiseWages to an employee

Which form?

Worked example

You pay a contractor $2,400 by check for services. That fits 1099-NEC, and the amount passes the $2,000 threshold for payments made after Dec 31 2025. You pay $500 in royalties; 1099-MISC fits and the $10 threshold is met. A marketplace pays you $25,000 across 300 transactions; 1099-K fits. A $1,500 card payment to a vendor is reported by the processor, not on your 1099-NEC.

Common mistakes

Using 1099-NEC for card and app payments. Applying the old $600 figure to 2026 payments. Missing the January 31 filing date for 1099-NEC.

Records to keep

Keep W-9s, payment records by method, and a note of which form you chose and why. See the 2026 1099-NEC threshold page for the dollar rule.

• IRS: Form 1099-NEC and independent contractors
• IRS: Instructions for Forms 1099-MISC and 1099-NEC
• IRS: Form 1099-K FAQs

Questions

Which form for services?

1099-NEC for payments to a nonemployee for services.

Which form for royalties?

1099-MISC, with a $10 threshold.

When does 1099-K apply?

Payment apps and marketplaces over $20,000 and over 200 transactions.

Data checked 2026-10-31 against the linked irs.gov pages.