Form 1099-NEC · recipient copies

1099-NEC Generator

Produces Copy B and Copy 2 for one contractor plus the payer's Copy C, with the Instructions for Recipient the IRS requires on substitute statements. The 2026 form adds cash tips, tipped-occupation codes and overtime (boxes 1b–1d). Copy A is filed with the IRS through IRIS and is not part of this PDF. The preview is free and watermarked; the clean PDF is $4.99, or included with a subscription.

Tax year

Account number (optional)

Reporting threshold for 2026: $2,000

Payer

Payer name

Street address

City

State

ZIP

Payer's TIN

EIN or SSN. Printed in full — a payer's TIN may not be truncated.

Telephone number

Recipient

Recipient name

Street address

City

State

ZIP

Last 4 digits of recipient's TIN

Printed as XXX-XX-1234. Payee statements may carry a truncated TIN; the full number is never collected.

TIN type

SSN / ITINEIN

Compensation and withholding

1a Nonemployee compensation *

1b Cash tipsOptional; part of box 1a

1c Treasury tipped occupation code(s)

Required when cash tips are reported. Up to two codes; 000 for a nonqualifying occupation.

1d Overtime compensationOptional; part of box 1a

3 Excess golden parachute paymentsOptional

4 Federal income tax withheldBackup withholding, if any

2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

State (boxes 5–7)

Enter the amounts from your books. A 1099-NEC that misstates payments is a false information return; the payer, not this tool, is responsible for its accuracy and for filing Copy A with the IRS by January 31.

What the PDF contains

Copies B and 2 for the contractor and Copy C for your records, for one payee
The recipient instructions the IRS requires on substitute copies
The 2026 boxes 1a through 1d, including cash tips, the tipped-occupation code and qualified overtime, or the 2025 layout when you pick that year
Federal backup withholding in box 4 and up to two states in boxes 5 through 7

What you still file

Copy A goes to the IRS, not into this PDF. File it free through IRIS, the IRS Information Returns Intake System, which is mandatory once you file 10 or more information returns of any kind in the year. If you did backup withholding, Form 945 is due at the same time.

Who it is for

Any business that paid an individual, partnership or LLC for services by cash, check or transfer: $600 or more in 2025, $2,000 or more in 2026. Card and platform payments are the processor's to report on a 1099-K, and corporations are exempt unless they are law firms.

Form 1099-NEC questions

When do I have to send a 1099-NEC?: For payments made in 2025, at $600 or more in the year. For payments made in 2026, at $2,000 or more, after the One Big Beautiful Bill Act raised the threshold; from 2027 it is indexed for inflation. The payee must be a non-corporation (attorneys excepted), the payment must be for services in the course of your business, and it must have been made by cash, check, ACH or wire rather than by card or a payment platform.
What is the difference between the 1099-NEC and the 1099-MISC?: Services go on the NEC; rent, royalties, prizes, medical payments and gross proceeds paid to an attorney go on the MISC. The NEC also has the earlier deadline: it is due to both the recipient and the IRS by January 31, while the MISC's IRS copy is not due until the end of February on paper or March 31 electronically.
What are boxes 1b, 1c and 1d?: New for 2026: cash tips included in box 1a, the three-digit Treasury tipped occupation code for those tips (000 if the occupation is not on Treasury's list), and qualified overtime compensation included in box 1a. They exist so a non-employee can claim the new tips and overtime deductions. Most contractor forms leave all three blank.
What does a 1099-NEC cost?: One payee's 1099-NEC is $4.99 per form, or included with a monthly or annual subscription; the watermarked preview is free.