Guides

For payments made in 2026 the 1099-NEC reporting threshold is $2,000, up from $600. Who still needs a form, the backup-withholding exception, 1099-MISC amounts that did not change, and the February 1, 2027 deadline.

The IRS IRIS portal accepts 1099 data as CSV only in its template layout. The cell rules that cause most rejections — spaces, TIN format, name length, characters, state and ZIP — and how to fix them in Google Sheets.

Which payments go on Form 1099-NEC and which on 1099-MISC for tax year 2026, the thresholds for each box ($2,000, $10, $600) and the 2027 due dates.