1099 nec fillable form 2026 | contractor log + Copy B
Try it free 1099 nec fillable form for tax year 2026: paste your contractor payments, see who needs a 1099-NEC under the new $2,000 threshold, the box 1a amounts, the February 1, 2027 due date and the late-filing penalty, then print Copy B for every contractor.
- Enter your details in the free version below.
- See your result right away on this page.
- Need more? The full version adds what is listed under "What you get".
What you get: Full version · $29 a year →
Official source: irs.gov · rules as of 2026-10-03 · ReadyStack
Example (made-up): Oak & Pine Remodeling paid 7 contractors in 2026. 4 need a 1099-NEC by February 1, 2027, and sending them 31 days late loses $1,040 in IRS penalties ($130 × 4 forms × 2: one for Copy A, one for Copy B). The page also shows that 2 of the 7 no longer need a form because the 2026 threshold is $2,000, not $600.
A fillable PDF fills one form and does not tell you who needs one. Here you paste the whole year of payments once: the page totals each contractor, leaves out corporations (attorneys stay in) and card or PayPal payments (those go on Form 1099-K), and fills box 1a for every form, using the December 2026 form with boxes 1a–1d. Your own payer name, TIN and ZIP are checked before anything prints.
Oak & Pine Remodeling LLC (example), tax year 2026
| Contractor | Counted for 1099-NEC | Card / app (1099-K) | 1099-NEC needed? | TIN |
|---|---|---|---|---|
| Maria Lopez Individual / sole proprietor | $8,400.00 | — | Yes $8,400.00 is $2,000 or more | 123-45-6789 |
| Dan Kim Design LLC LLC (not taxed as a corporation) | $3,250.00 | — | Yes $3,250.00 is $2,000 or more | 87-1234567 |
| Brightline Electric Inc Corporation (C or S, incl. LLC taxed as one) | $12,000.00 | — | No corporation: no 1099-NEC (legal services are the exception) | 31-7654321 |
| Hale & Ward Law PLLC Attorney / law firm | $2,400.00 | — | Yes attorney fees $2,400.00 is $2,000 or more | 31-2223334 |
| Sam Ortiz Individual / sole proprietor | $1,450.00 | — | No $1,450.00 is under $2,000 | 234-56-7890 |
| Jess Park Individual / sole proprietor | $900.00 | $2,600.00 | No $900.00 is under $2,000; $2,600.00 by card/app goes on 1099-K | 345-67-8901 |
| Leo Grant Individual / sole proprietor | $2,400.00 | — | Yes $2,400.00 is $2,000 or more | W-9 needed |
What a late 1099-NEC costs you
| Copy A and Copy B sent | Penalty | Total |
|---|---|---|
| by February 1, 2027 | — | $0 |
| by March 3, 2027 (up to 30 days late) | $60 × 4 × 2 | $480 |
| by August 1, 2027 (31+ days late) | $130 × 4 × 2 | $1,040 |
| after August 1 or never | $340 × 4 × 2 | $2,720 |
IRS penalty per return and per payee statement for returns due in 2027: $60 up to 30 days late, $130 from 31 days late through August 1, $340 after August 1 or not filed, $690 for intentional disregard. Your planned date: 2027-02-01 = on time, $0.
Fix before you file
- Leo Grant: no 9-digit TIN. Get a Form W-9 before you file; without a TIN, backup withholding (24%) applies to later payments.
- 1 payment dated outside 2026 not counted (Leo Grant 2025-12-29).
1099-NEC preview (on screen)
Every form this year, filled from your log. Printing Copy B, Copy 2 and Copy C is part of Pro.
1200 Wayne Ave, Dayton, OH 45410
(937) 555-0142
418 Cedar St, Dayton, OH 45402
1200 Wayne Ave, Dayton, OH 45410
(937) 555-0142
22 Elm Ave, Kettering, OH 45429
1200 Wayne Ave, Dayton, OH 45410
(937) 555-0142
1 Court Sq, Dayton, OH 45402
1200 Wayne Ave, Dayton, OH 45410
(937) 555-0142
310 Birch Ln, Fairborn, OH 45324
Summary
Oak & Pine Remodeling LLC (example), tax year 2026: 4 of 7 contractors need a 1099-NEC (threshold $2,000), box 1a total $16,450.00. Copy B to each contractor and Copy A to the IRS are due February 1, 2027. 2 would have needed one under the old $600 rule (Sam Ortiz, Jess Park). $2,600.00 paid by card or payment app is left to Form 1099-K. Late: $480 up to 30 days, $1,040 through August 1, $2,720 after ($60/$130/$340 per return and per statement). Missing W-9: Leo Grant.
Pro, $29 a year (or $6 a month): print Copy B, Copy 2 and Copy C for every contractor (print or save as PDF) · W-9 request letter for each contractor without a TIN · import payments from your bank or bookkeeping CSV · keep every business and every year in one log · January reminders in your calendar (.ics) · CSV of every box for IRIS or your e-file service · carry contractors into 2027.
Pro: $29 a year or $6 a month1099-NEC 2026 · 8 inputs · 6 results · Copy B , Copy 2 , Copy C · W-9 , CSV , .ics · $2,000 threshold · IRS penalty $60 , $130 , $340
Pro: print, import, remind
My log
| Business · year | Forms | Box 1a total | Missing W-9 | Due |
|---|
Questions
What does this 1099 nec fillable form page calculate?
From 8 inputs (tax year, date you will send, payer name, payer TIN, payer address, payer phone, contractor list, payment log) it shows 6 results: 1099-NEC forms needed, box 1a total, the due date, the late 1099-NEC penalty after a month, contractors spared by the 2,000 rule and missing W-9s. In the made-up example: 4 of 7 contractors, 16,450.00 dollars, due 2027-02-01, 1,040 dollars, 2 spared, 1 missing W-9.
Who needs a 1099-NEC for 2026?
Anyone your business paid at least $2,000 in 2026 for services who is not your employee: an individual, a single-member LLC or a partnership. The IRS 2026 instructions raised the threshold from $600 to $2,000 for tax years beginning after 2025. Corporations are skipped, but attorneys and law firms are not.
When is the 2026 Form 1099-NEC due?
January 31, 2027 falls on a Sunday, so Copy B to each contractor and Copy A to the IRS are due the next business day, Monday February 1, 2027. Up to 30 days late the penalty is $60 per return and $60 per payee statement; then $130 through August 1, and $340 after that.
Can I file the printed Copy A with the IRS?
No. The IRS does not accept a Copy A printed from a website: paper filing needs the official red-ink form, and with 10 or more information returns in total you must e-file. IRIS is the free IRS e-file system. Copy B, Copy 2 and Copy C printed here go to the contractor and your records.
I paid a contractor through PayPal or by card. Do I include it?
No. The 2026 instructions say payments made by credit card, payment card or a third-party network are reported on Form 1099-K by the payment company, not on your 1099-NEC. The page lists those amounts in their own column and leaves them out of box 1a.
What do I get free, and what does Pro add?
Free: the whole check for one business and one year on screen, with any number of contractors and payments, the box 1a amounts, the due date, the penalty table and a filled preview of every form. Pro adds printing Copy B, Copy 2 and Copy C, W-9 letters, CSV import, a saved log for every business and year, .ics reminders and CSV export.
- Sources, read 2026-11-11: IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), irs.gov/instructions/i1099mec · Information return penalties, irs.gov/payments/information-return-penalties (table for returns due in 2027).
- Your data stays in this browser (localStorage). Nothing is sent to us or to the IRS. This page does not e-file and does not mail forms.
- A calculation and printing tool, not legal or tax advice.