1099 checker: who needs a 1099-NEC for 2026?
List your vendors, what you paid each one in 2026, and whether you have their W-9. Everything runs on your device. Nothing is uploaded.
2026 rules (IRS): 1099-NEC at $2,000 or more (up from $600). Due to vendors and the IRS by Monday, Feb 1, 2027.
Count only what you paid by check, ACH, cash or Zelle. Card and PayPal payments are reported by the processor on a 1099-K.
The 2026 facts, from the IRS
- Threshold: for payments made in 2026, you file a 1099-NEC for each non-employee you paid at least $2,000 for services in your business. It was $600 through 2025, and may be adjusted for inflation starting in 2027. Source: IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026).
- Due date: the 1099-NEC is due to the vendor and the IRS by January 31. When that falls on a weekend or legal holiday, it moves to the next business day. January 31, 2027 is a Sunday, so the deadline is Monday, February 1, 2027. Source: same IRS instructions, "Filing dates".
- Missing W-9: if a vendor doesn't give you a correct taxpayer ID, you may be required to withhold 24% from payments (backup withholding). Source: IRS: Backup withholding.
Checking one tricky vendor (rent, lawyers, corporations)? Use the single-vendor 1099 checker. Deadline details: 1099 deadline 2027 guide.
This checker covers the common cases only and is not tax advice. Ask your CPA about anything unusual. Never type SSNs or EINs here; you don't need them for this check.