Paid a contractor without a signed W-9? Once 2026 payments reach 2,000, every payment without a TIN carries 24% backup withholding the payer may owe, plus 340 per form (IRC 6721 + 6722) on a 1099-NEC still missing the TIN on Feb 1, 2027.
Does this apply to you? You paid a US freelancer, subcontractor or other non-employee for services in 2026, the year's total to that person reached 2,000 (the new 1099-NEC threshold from OBBBA section 70433), and you paid before a signed Form W-9 with their TIN came back. Nonemployee pay gets no 60-day grace for an "Applied For" W-9. The 1099-NEC and Form 945 are due Feb 1, 2027 (Jan 31 is a Sunday).
| 1099-NEC required for 2026? (1 = yes) | - |
| Room before the 2,000 mark (0 = already over) | - |
| Payments subject to 24% backup withholding | - |
| Backup withholding you should have held back | - |
| Backup withholding you may owe (Form 945) | - |
| Missing-TIN penalty, IRS copy + contractor copy | - |
| Missing W-9 cost | - |
| Missing W-9 cost as % of what you paid | - |
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