Do I need to send this vendor a 1099?

Answer for one vendor at a time. Nothing leaves your device.

Tax year you paid them2025 (filed in early 2026)2026 (filed in early 2027) What the vendor is (from their W-9)ChooseIndividual or sole proprietorSingle-member LLCPartnership, or LLC taxed as oneC corporation, or LLC taxed as oneS corporation, or LLC taxed as oneI don't know yet (no W-9) What you paid forServices or labor (parts included)Legal services from a lawyerRent for property or equipmentGoods or merchandise only Total paid to them in that year ($) How you paid most of itCheck, ACH, bank transfer, cash or ZelleCredit or debit card, PayPal, Venmo business or another processor Check

What changed for 2026

For payments made in 2025, the threshold is still $600. For payments made in 2026 and later, the One Big Beautiful Bill Act raised it to $2,000 for both the 1099-NEC and the 1099-MISC, with inflation adjustments starting after 2026. Many small businesses will file fewer 1099s next January, but you still need a W-9 from every vendor to know which ones.

The quick rules

• Pay a person, sole proprietor, single-member LLC or partnership for services: 1099-NEC once you reach the threshold.
• Pay a corporation: usually no 1099, except legal and medical payments.
• Pay by card or PayPal: the processor reports it, not you.
• Buy only goods: no 1099.

This checker covers the common cases only. It is not tax advice; ask your CPA about anything unusual. See the IRS Form 1099-NEC page.