1099-NEC or 1099-K Check

What the IRS says

These lines are the rules this check uses. They were read on the IRS pages linked below on November 5, 2026.

• For payments made in 2026, file Form 1099-NEC when you paid at least $2,000 for services in your trade or business to someone who is not your employee. The December 2026 instructions say "at least $2,000." Publication 1099 lists "$2,000 or more." The IRS "who must file" page says the 2026 reporting threshold is $2,000, and that payments made before 2026 used $600. For payments made after 2026, Publication 1099 says the amount is adjusted for inflation.
• Personal payments are not reportable. Wages to an employee go on Form W-2, not Form 1099-NEC. A payment to a corporation is generally not on Form 1099-NEC, except fees paid to an attorney and payments by a federal executive agency for services.
• A credit card, debit card, or payment-app goods-and-services payment is reported on Form 1099-K by the card company or payment app. It is not subject to reporting on your Form 1099-NEC. The Form 1099-K instructions say the de minimis threshold is disregarded for that choice. A payment card has no dollar minimum. A payment app reports when the amount exceeds $20,000 and the number of transactions exceeds 200, and it may send a form below that. An automated clearing house does not report under that rule, so a bank transfer or ACH can still be your Form 1099-NEC.
• If you paid both ways, file Form 1099-NEC only for the cash, check, bank transfer, and ACH portion, and only when that portion is at least $2,000.
• If you file Form 1099-NEC, Publication 1099 lists January 31 for the IRS and January 31 for the recipient. If that date falls on a Saturday, Sunday, or legal holiday, file on the next business day. For 2026 payments, file in IRIS. Publication 1099 says IRIS is the only intake system beginning tax year 2026, filing season 2027.

General guidance, not legal, tax or IT advice.

Your payment

Answer for one payee, for all of 2026. The questions stay on the page if JavaScript is off. Use the answer key under the questions, or press the button when JavaScript is on.

FIRE to IRIS Switch Checklist

Good fit if you file 1099s for your business or clients and must move from FIRE to IRIS by Jan 1, 2027. Not needed if your software files for you.

One 3-page PDF with the IRS dates and links, your FIRE account steps, the IRIS Application for TCC, 2027 prep, and a 1099-NEC add-on.

Optional: $9 switch checklist on GumroadRefunds: within 30 days if a file is corrupt or materially not as described.

General guidance, not legal, tax or IT advice.

Or get the free weekly deadline email. Read how to file Form 1099-NEC for 2027 in IRIS.

Sources

Checked November 5, 2026. This page states only the figures those pages gave that day.

• Instructions for Forms 1099-MISC and 1099-NEC (revised December 2026). File Form 1099-NEC for at least $2,000 of services or attorneys' fees. Card and third-party network payments are not subject to reporting on Form 1099-NEC. Personal payments are not reportable. File on or before January 31, or the next business day if that date is a Saturday, Sunday, or legal holiday. Gross proceeds paid to an attorney of $600 or more go on Form 1099-MISC, box 10, not in Form 1099-NEC box 1a.
• Publication 1099 (2026), General Instructions for Certain Information Returns. For tax years beginning after 2025 the threshold is $2,000, adjusted for inflation beginning in calendar year 2027. The Guide lists Form 1099-NEC at $2,000 or more, due January 31 to the IRS and January 31 to the recipient. IRIS is the only intake system beginning tax year 2026, filing season 2027. The Taxpayer Portal is no-cost, by key entry or .csv, up to 100 forms per submission. A typical TCC application is processed within 45 business days. The application may take up to 45 days. Ten or more information returns must be e-filed. No automatic extension for Form 1099-NEC. E-file is on time at 11:59 p.m. through IRIS. Third party settlement organizations report Form 1099-K only when payments are over $20,000 and over 200 transactions.
• IRS: Am I required to file a Form 1099 or other information return?. For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000. For payments made after 2026, see Publication 1099 for the inflation-adjusted amount. Ten or more information returns must be e-filed, and that count includes Forms W-2.
• Instructions for Form 1099-K (revised December 2026). A third party settlement organization reports when the amount exceeds $20,000 and the number of transactions exceeds 200. Payments that would otherwise fall under sections 6041 or 6041A are reported under section 6050W instead, and the de minimis threshold is disregarded for that choice. An automated clearing house does not qualify as a third party settlement organization.
• IRS: Understanding your Form 1099-K. Payment cards are reported with no dollar minimum. A payment app or online marketplace reports when payments for goods or services total over $20,000 in more than 200 transactions, and it may send a form below that. The payee copy is due by January 31.
• IRS: Form 1099-K FAQs, general information. The FAQ page says it was updated October 23, 2025. It says a payment card has no threshold, including a payment of $0.01, and that a third party settlement organization reports when total gross payments exceed $20,000 and there are more than 200 transactions.
• IRS: E-file information returns with IRIS. IRS: Employment tax due dates. The employment-tax due dates page says to file Form 1099-NEC by January 31. IRS: Filing Information Returns Electronically (FIRE).

FAQ

What amount makes a 2026 service payment reportable on Form 1099-NEC?

The December 2026 instructions say to file Form 1099-NEC for each person in your business to whom you paid at least $2,000 for services performed by someone who is not your employee, or for fees paid to an attorney. Box 1a says to enter nonemployee compensation of $2,000 or more. Publication 1099 lists Form 1099-NEC at $2,000 or more. The IRS page on who must file an information return says that for payments made in 2026 the reporting threshold is $2,000, and that for payments made before 2026 it was $600. That page also describes a payment exceeding the threshold. This check uses $2,000 or more, the line in the form instructions and in Publication 1099. Publication 1099 says the amount will be adjusted for inflation beginning in calendar year 2027. Checked November 5, 2026.

Do I file Form 1099-NEC when I paid by credit card, debit card, or a payment app?

No. The instructions say payments made with a credit card or payment card, and third-party network transactions, must be reported on Form 1099-K by the payment settlement entity and are not subject to reporting on Form 1099-NEC. The Form 1099-K instructions say the de minimis threshold is disregarded for that choice, so you still do not file Form 1099-NEC when the app sends no Form 1099-K. A payment card has no dollar minimum. A payment app must report when payments for goods or services exceed $20,000 and the number of transactions exceeds 200, and it may send a form below that. An automated clearing house does not report under that rule. Cash, a check, a bank transfer, and ACH can still be your Form 1099-NEC.

What if I paid the same person by check and by card?

File Form 1099-NEC only for the cash, check, bank transfer, and ACH portion, and only when that portion is at least $2,000 for 2026. Leave the card and payment-app goods-and-services portion off Form 1099-NEC. The card company or payment app reports that portion on Form 1099-K.

When is Form 1099-NEC due, and how do I file a 2026 payment?

Publication 1099 lists Form 1099-NEC as due to the IRS on January 31 and due to the recipient on January 31. That row is not marked with the asterisk that moves some electronic forms to March 31. If January 31 falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Publication 1099 says to check IRS.gov/TaxCalendar for the actual date. Checked November 5, 2026. These pages state January 31 and the weekend rule. They do not print a separate 2027 calendar date. Beginning tax year 2026, filing season 2027, IRIS is the only intake system. The IRIS Taxpayer Portal is a no-cost way to type the form or upload a .csv file, up to 100 forms per submission. You need an IRIS TCC. A typical application is processed within 45 business days, and processing times may vary. The same publication says the application may take up to 45 days. If you have 10 or more information returns, you must e-file. That count includes Forms W-2. There is no automatic extension for Form 1099-NEC. You are on time for e-file if IRIS receives the form by 11:59 p.m. on the due date.

What if the payee is a corporation?

Generally, a payment to a corporation, including an LLC treated as a C or S corporation, is not reported on Form 1099-NEC. Fees paid to an attorney are still reported. A federal executive agency still reports payments to vendors for services. Medical and health care payments are a Form 1099-MISC item, not this check. An LLC taxed as a partnership, or a single-owner LLC that is disregarded, is not in the corporation exception.

Does this check upload my answers?

No. The check runs in your browser. The answers are not uploaded. The optional email form sends only the address you type if you choose a reminder.

Do I need the checklist to use this check?

No. The check is free and runs in your browser. The checklist is optional. One 3-page PDF with the IRS dates and links, your FIRE account steps, the IRIS Application for TCC, 2027 prep, and a 1099-NEC add-on. Refunds: within 30 days if a file is corrupt or materially not as described.