Know which contractors need a 1099 this year — and upload to IRIS without CSV rejections.
The 1099-NEC threshold rose from $600 to $2,000 for payments made in 2026. 1099 Ready totals your contractor payments in Google Sheets, marks who must get a form, and checks every cell the IRS IRIS portal will read.
How it works
- Open the spreadsheet where you track contractor payments and choose Extensions → 1099 Ready → Open 1099 Ready.
- Confirm the column mapping (detected from your headers: name, TIN, address, amount, withholding…) and click Check.
- See payees, how many must get a 1099-NEC or 1099-MISC, and errors by type. Problem cells turn yellow; Clear restores your colors.
- Pro: fix rows from the list, then download IRIS-format CSV files and upload them yourself in IRIS.
What it checks
Payments added up per payee across rows, against the tax year 2026 thresholds, including the backup-withholding rule.
SSN, EIN and ITIN patterns, numbers the IRS never issues, placeholders like 123456789, lost leading zeros.
Name and address length and characters, leading or double spaces, 2-letter state codes, ZIP formats, amounts without $ or scientific notation.
The column layout of the IRS IRIS templates for 1099-NEC and 1099-MISC, 100 returns per file, payees with open errors left out.
Tax year 2026 rules at a glance
| Tax year 2026 (filed in 2027) | Rule | Source |
|---|---|---|
| 1099-NEC reporting threshold | $2,000 or more in nonemployee compensation (was $600) | Instructions for Forms 1099-MISC and 1099-NEC (2026), What's New |
| Federal tax withheld (box 4) | File a 1099-NEC for that payee whatever the amount | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| 1099-MISC royalties | $10 or more | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| 1099-MISC gross proceeds to an attorney | $600 or more | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| 1099-NEC due (recipient copy and IRS) | February 1, 2027 — January 31, 2027 is a Sunday | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| 1099-MISC due to IRS, e-filed | March 31, 2027 | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| Must e-file | 10 or more information returns in total for the year | Instructions for Forms 1099-MISC and 1099-NEC (2026) |
| IRIS (IRS free e-file portal) | Upload up to 100 returns at a time from a CSV template; needs an IRIS TCC | E-file information returns with IRIS |
| Late-filing penalty (returns due in 2026) | $60 per form if corrected within 30 days; $130 if corrected by August 1; $340 after August 1 or not filed; $680 minimum, no cap, for intentional disregard | Information return penalties |
Collected from IRS pages on 2026-10-26. Check the linked source before you file; this is not tax advice.
Pricing
$0
- Column mapping and payee totals
- Must-file count under the 2026 thresholds
- Error counts by type and cell highlights
Pro · $9 for tax year 2026
- Row-by-row fix list with suggested corrections
- IRIS CSV export, 1099-NEC and 1099-MISC
- W-9 gap list and payee summary sheet
- Saved payer details · all spreadsheets of one Google account
Guides
- 1099-NEC $2,000 threshold for 2026: who gets a form
- IRIS CSV upload errors for 1099-NEC and how to fix them
- 1099-NEC vs 1099-MISC in 2026: boxes, thresholds and deadlines
FAQ
Who needs a 1099-NEC for tax year 2026?
For payments made in 2026, a business files Form 1099-NEC for each non-employee (contractor, freelancer, unincorporated vendor) it paid $2,000 or more for services in the course of its trade or business — up from $600 in earlier years. If you withheld federal income tax (box 4, backup withholding), you file regardless of the amount. Payments to most corporations are excluded. Source: IRS Instructions for Forms 1099-MISC and 1099-NEC.
When are 2026 Forms 1099-NEC due?
January 31, 2027 falls on a Sunday, so 1099-NEC copies to recipients and to the IRS are due February 1, 2027. 1099-MISC recipient copies are due the same day; e-filed 1099-MISC are due to the IRS March 31, 2027.
What does 1099 Ready check?
It reads your contractor payments sheet, adds up payments per payee (by TIN, or by name and ZIP), marks who must get a form under the tax year 2026 thresholds, and checks the cells those forms need against IRIS CSV rules: TIN format (SSN, EIN, ITIN patterns), required fields, name and address length and characters, leading or double spaces, state codes, ZIP formats and amount formats. Problem cells are highlighted, and Clear restores your original colors.
Does my sheet data leave Google?
No. The check and the CSV are computed inside Google Apps Script in your own account. The only call to our server is the Pro license check, which sends the key and your Google account email — never names, TINs, addresses or amounts.
Does it file my 1099s or verify TINs with the IRS?
No. 1099 Ready is a format and threshold check, not tax advice, not a filing service and not IRS TIN Matching. You upload the CSV yourself in IRIS (free, needs an IRIS Transmitter Control Code) or use it with your accountant.
What does Pro cost and what does it add?
$9 once for tax year 2026 forms (filed in early 2027) — no subscription. Pro adds the row-by-row fix list with suggested corrections, IRIS-format CSV export for 1099-NEC and 1099-MISC split into files of 100, a W-9 gap list, a payee summary sheet and saved payer details. One key covers one Google account and all its spreadsheets. Seller: SL Studio; refund within 14 days.
Format and threshold check only — not tax advice and not IRS TIN Matching (disclaimer). Google Sheets is a trademark of Google LLC. 1099 Ready is made by SL Studio and is not affiliated with Google or the IRS.