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Form 1099-NEC

Form 1099-NEC for 2026, Nonemployee Compensation

By RepeatForm team

Form 1099-NEC is the IRS form a business uses to report payments of at least $2,000 to someone who is not an employee, such as a contractor. The current IRS form is Rev. December 2026, for 2026 payments reported in early 2027. To prepare the next one without retyping your business details, upload a completed 1099-NEC and a blank one. RepeatForm carries over matching answers, and you review them and preview the PDF before you pay.

Tested with the irs.gov edition dated December 2026

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What Form 1099-NEC is and who files it

The IRS instructions say to file Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you paid at least $2,000 in the year for services performed by someone who is not your employee (including parts and materials), or for payments to an attorney, reported in box 1a. They also say to file it for anyone from whom you withheld federal income tax under the backup withholding rules, whatever the amount. Report on it only payments made in the course of your trade or business: the instructions say personal payments are not reportable. For tax years beginning after 2025, the instructions give the minimum reporting threshold as $2,000. Use the revision that matches the year of the payments.

Download the current 1099-NEC

The PDF on irs.gov is marked Form 1099-NEC (Rev. December 2026). The instructions say it is for 2026 information filed in early 2027, and that it is not for prior years. For earlier years use the revision that matches the year. The same IRS page links the combined Instructions for Forms 1099-MISC and 1099-NEC.

Copy A: why you cannot file a printout

The IRS PDF says Copy A appears in red like the official printed form, but self-printed copies of Copy A from the PDF are not scannable. It says not to print and file Copy A of the PDF, and that the IRS may impose a penalty for filing forms it cannot scan. The IRS offers an e-file route (its free Information Return Intake System, IRIS) and says you can order official forms with a scannable Copy A at IRS.gov/EmployerForms. The PDF says you can download and print Copy B and the other black copies to furnish to the recipient and keep for your files. RepeatForm helps you prepare the PDF. It does not file anything and does not replace official Copy A.

The 1099-NEC box by box

Payer's and recipient's name, address and taxpayer identification number (TIN), with address now in separate entry boxes (the IRS says it split the address fields on this revision); the calendar year; box 1a nonemployee compensation; boxes 1b to 1d, new on this revision for cash tips, Treasury Tipped Occupation Code(s) and overtime compensation; box 2, payer made direct sales totaling $5,000 or more of consumer products for resale; box 3, excess golden parachute payments; box 4, federal income tax withheld; and boxes 5 to 7, state information. RepeatForm does not decide which payments belong in which box. The IRS instructions do.

Due dates

Due date: the IRS Instructions for Forms 1099-MISC and 1099-NEC (12/2026) say to file Form 1099-NEC with the IRS on or before January 31, on paper or electronically, with the date moving to the next business day when it falls on a weekend or legal holiday. The IRS has not stated a calendar date for January 2027 in these instructions, and this page does not work one out: check IRS.gov for the date that applies to you. The instructions point to Publication 1099 for the rules on furnishing the recipient's copy. The IRS form also says that if you have 10 or more information returns in total to file, you may be required to e-file, so check the instructions before you decide how to file.

Reuse it for the next contractor or year

A payer files one 1099-NEC for each contractor, and the payer's details are the same on every one. The same payer details repeat each year, on a new form for the new year. Upload a completed 1099-NEC and a blank one. RepeatForm carries matching answers into the blank form, you review each one, and you preview the PDF before you pay. The recipient, the amounts and the year belong to one contractor and one year: check or replace them (see "What to check" below).

Who fills in a 1099-NEC again

  • ✓A small business or sole proprietor preparing a form for each contractor, with the same payer details every time.
  • ✓A bookkeeper or accountant preparing forms for several clients' contractors.
  • ✓A payer preparing next year's forms from last year's completed copies.
  • ✓A property manager or HR team that pays a regular set of contractors.

What carries over

  • ✓Payer name, address and TIN, where the same fields appear in both copies
  • ✓Recipient fields, if you are preparing a second form for the same recipient
  • ✓Box amounts and state information, where the same fields appear in both copies, so you can see them and update them
  • ✓Checkboxes that appear in both copies
  • ✓The Copy A boxes on the IRS form are locked. RepeatForm leaves those as they are and fills the other copies.

What to check

  • ✓Edition changes. The December 2026 revision changed box 1 to 1a, added boxes 1b to 1d and split the address fields. When your completed copy is an older edition, some answers will not carry, and some that carry should be re-checked in the preview.
  • ✓Which year the form is for. Payments from earlier years need that year's revision, not this one.
  • ✓Amounts, recipient TINs and the calendar year. Each is specific to the recipient and the year.
  • ✓Box 4 (federal income tax withheld) and state boxes: these depend on the recipient.

What never carries over

  • ✓Anything that is not yours to copy. A recipient's name, address, TIN and amounts belong to one recipient and one year. RepeatForm carries matching fields, so replace them for each new form in the preview.
  • ✓Anything in your completed copy that does not appear in the blank form.

Current irs.gov edition

The 1099-NEC PDF on irs.gov is marked Rev. December 2026. The IRS instructions say to use it to file 2026 information in early 2027 and to furnish it to the recipient, and not to use it for prior years. Get the current form from irs.gov

1099-NEC or 1099-MISC?

The IRS describes 1099-NEC as the form for nonemployee compensation and 1099-MISC for the miscellaneous payments listed in its instructions, such as rents, royalties and prizes. The instructions cover both forms together. You may use either box 2 on Form 1099-NEC or box 7 on Form 1099-MISC to report sales totaling $5,000 or more of consumer products for resale. See the 1099-MISC page.

Reporting rents, royalties or other payments? See 1099-MISC.

Before you pay a contractor, you may ask them for a Form W-9 with their taxpayer identification number.

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with a completed 1099-NEC and a blank one.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

Inspect the exact completed PDF before paying.

Free to upload, review and preview. Pay $6.99 USD once to download the PDF you checked. No subscription.

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct.
  • ✓RepeatForm does not give tax advice and does not file anything with the IRS.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form has changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

FAQ

What is Form 1099-NEC used for?+

The IRS says a payer files Form 1099-NEC to report nonemployee compensation: payments of at least $2,000 in the course of business for services by someone who is not an employee, and payments to an attorney, in box 1a. The IRS instructions also say to file it where backup withholding applied, whatever the amount.

Is there a fillable 1099-NEC?+

The IRS PDF is marked Rev. December 2026 and has form fields. RepeatForm adds the official blank when you start from this page, so upload only your completed 1099-NEC; you can use your own blank instead. It fills the blank one with the matching answers; you review and preview the result before you pay.

Can I print and file the 1099-NEC from irs.gov?+

Not Copy A. The IRS PDF says that self-printed copies of Copy A are not scannable, that you should not print and file Copy A, and that you can e-file or order official forms. It says you may print Copy B and the black copies to give to the recipient. RepeatForm does not file anything with the IRS.

When is the 1099-NEC due?+

The IRS instructions say to file Form 1099-NEC with the IRS on or before January 31, whether you file on paper or electronically, and the next business day if January 31 falls on a weekend or legal holiday. They do not give a calendar date for 2027, and this page does not work one out. Check the instructions and Publication 1099 for the recipient's copy and your own situation.

What are the instructions for filing 1099-NEC in 2026?+

The IRS publishes combined Instructions for Forms 1099-MISC and 1099-NEC, revised 12/2026, and says to use that revision to file 2026 information in early 2027. They cover who must file, each box, and the e-file rules. RepeatForm does not interpret them for your case: ask a tax professional or the IRS.

I have an older 1099-NEC from a previous year. Can I reuse it?+

Upload it with the blank Rev. December 2026 form. The IRS changed the form (box 1 became 1a, boxes 1b to 1d were added, the address fields were split), so some answers may not carry, and others need checking. Recipient details and amounts belong to one recipient and one year. Check each in the preview.

What is the difference between a 1099-NEC and a 1099-MISC?+

The IRS instructions treat them as two forms. 1099-NEC is for nonemployee compensation. 1099-MISC lists other payments, such as rents, royalties, prizes and medical payments. See the 1099-MISC page.

What boxes do I fill out on a 1099-NEC?+

The IRS form asks for the payer's and recipient's name, address and taxpayer identification number, and the calendar year. Box 1a is nonemployee compensation; boxes 1b to 1d are cash tips, Treasury Tipped Occupation Code(s) and overtime compensation; box 2 marks direct sales of $5,000 or more of consumer products for resale; box 3 is excess golden parachute payments; box 4 is federal income tax withheld; boxes 5 to 7 are state information. Which payments belong in which box is set by the IRS instructions. RepeatForm does not show a filled-in example or decide what goes in a box.

Can I e-file a 1099-NEC?+

Yes. The IRS PDF says you can e-file through its Information Return Intake System (IRIS), and that if you have 10 or more information returns in total to file you may be required to e-file. See the IRS form page and the instructions. RepeatForm does not file anything with the IRS.

Do I report expense reimbursements on a 1099-NEC?+

It depends on whether the contractor accounted for them to you, according to the IRS instructions. One of the IRS's examples for box 1a is "a fee paid to a nonemployee, including an independent contractor, or travel reimbursement for which the nonemployee did not account to the payer, if the fee and reimbursement total at least $2,000." The instructions also say not to use Form 1099-NEC for employee business expense reimbursements. Read box 1a in the instructions for your case.

Do I issue a 1099-NEC for rent I pay to a property manager?+

Generally not. The IRS instructions list "payments of rent to real estate agents or property managers" among payments for which a Form 1099-NEC is not required, and say the agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. That exception is about rent. Whether a separate fee for services is reportable is for box 1a of the instructions or a tax professional to say.

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