IRS Standard Form 1099-NEC • 2026 Tax Year

Form 1099-NEC Nonemployee Compensation Generator

Generate Form 1099-NEC statements for independent contractors, freelancers, and sole proprietors.

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Payer Details (Business / Hiring Entity)

Recipient Details (Contractor / Freelancer)

Compensation Amounts (Boxes 1, 4, 5, 7)

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Copy B & C Included
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📌 IRS Form 1099-NEC Notice: This document generator creates standard Form 1099-NEC records for payer and recipient accounting and record-keeping. Payers must transmit Copy A to the IRS by January 31.

Form 1099-NEC Generator: questions and answers

What is Form 1099-NEC?

Form 1099-NEC reports nonemployee compensation: payments a business makes to an independent contractor or freelancer for services, as opposed to wages paid to an employee.

What is the 1099-NEC threshold for 2026?

For payments made after December 31, 2025, a business generally files Form 1099-NEC when it pays a contractor $2,000 or more in the year. The threshold was $600 for payments made in 2025 and earlier.

When is Form 1099-NEC due?

Form 1099-NEC is due to the contractor and to the IRS by January 31 of the following year. Forms for 2026 payments are due February 1, 2027, because January 31 falls on a Sunday.

Does EZStub file my 1099-NEC with the IRS?

No. EZStub creates the recipient copies and a record of the form. Copy A must be filed with the IRS electronically or on the scannable red-ink form.

Do contractors who get a 1099-NEC owe tax?

Yes. Contractors report the income and usually owe income tax plus self-employment tax, even if they did not receive a 1099. They typically pay during the year with Form 1040-ES estimated payments.

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