What Is Form 1099-NEC? 2026 Instructions and Filing Guide
The reporting threshold for nonemployee compensation rose to $2,000 for payments made in 2026. Here is who must file Form 1099-NEC, what belongs in Box 1a and when it is due.
Category
1099 Forms
Independent contractor income and the forms behind it.
Freelance and contract income is reported on a family of 1099 forms, and the rules changed when nonemployee compensation moved to its own form. These articles clarify which form applies to which payment, what businesses must issue and when, what contractors should do when one arrives, and how self-employment tax, quarterly estimates and deductible expenses change the arithmetic compared with a W-2 paycheck.
What Is Form 1099-MISC? A Complete Guide for 2026
Several 1099-MISC categories moved from a $600 to a $2,000 threshold for 2026, but not all of them. Here is what the form covers, which thresholds changed and when it is due.
1099 Pay Stub for Contractors: What It Is and What Records You Need
There is no federal form called a 1099 pay stub. Here is what a contractor payment record should actually contain, how it differs from Form 1099-NEC and why year-round records matter.