Is this 1099-NEC form generator free?

Yes. Our 1099-NEC form generator is free. Create forms for subcontractors with nonemployee compensation and withholding. Print or save as PDF. No sign-up required.

Who must file a 1099-NEC?

You must file Form 1099-NEC if you pay $600 or more to a nonemployee (contractor, freelancer, sub) for services during the year. Exceptions apply for corporations and some other cases.

When is the 1099-NEC due?

Form 1099-NEC is due to recipients and the IRS by January 31. Extensions may apply in some cases. Use our generator to create a draft; file the official form per IRS instructions.

Can I use this for subcontractors?

Yes. Contractors and businesses who pay subcontractors (electricians, plumbers, consultants, freelancers) use Form 1099-NEC to report nonemployee compensation of $600 or more.

What goes in Box 1 of the 1099-NEC?

Box 1 reports nonemployee compensation—payments for services performed by someone who is not your employee. This includes payments to independent contractors, freelancers, and subcontractors.

Do I need a W-9 before issuing a 1099-NEC?

Yes. Request a W-9 from each contractor before paying them. The W-9 provides their TIN and certifies they are not subject to backup withholding. Use that info when preparing the 1099-NEC.

Can I file 1099-NEC electronically?

Yes. The IRS accepts electronic filing. Our generator creates a printable form. For official filing, use IRS FIRE or an authorized e-file provider. Check IRS.gov for current methods.

What is the difference between 1099-NEC and 1099-MISC?

1099-NEC is for nonemployee compensation (payments for services to contractors, freelancers, subs). 1099-MISC is for other payments like rents, royalties, prizes, and certain other income. Use 1099-NEC for payments for services.

Are there penalties for filing 1099-NEC late?

Yes. The IRS can impose penalties for late, incorrect, or unfiled 1099-NEC forms. File by January 31 to avoid penalties. Penalties increase the later you file.

Do I need to file 1099-NEC for payments under $600?

No. You generally do not need to file a 1099-NEC if you paid less than $600 to a contractor during the year. The $600 threshold applies to the total paid during the calendar year.

Free 1099-NEC Form Generator 2026

Create Form 1099-NEC for contractors and businesses who pay subcontractors. Enter payer and recipient details, nonemployee compensation (Box 1), optional federal and state withholding. Print or save as PDF—no sign-up. Due Jan 31. Use with our 1099 Tax Calculator to estimate tax on contractor income.

Who should use this 1099-NEC generator?

General contractors who pay subs (electricians, plumbers, etc.). Businesses that hire freelancers or consultants. Anyone who pays $600+ to a nonemployee for services must file Form 1099-NEC. This tool creates a draft for record-keeping and review—file the official form with the IRS per current instructions. Estimate taxes on 1099 income with our 1099 Tax Calculator.

For draft and records

This generator creates a printable Form 1099-NEC for your records. For official filing with the IRS, follow current IRS instructions (electronic filing, due dates, copies). Request a W-9 from each contractor before paying to get their TIN.

How to Use the 1099-NEC Generator

Enter payer details — Your business name, TIN (EIN or SSN), address, phone.
Enter recipient and amounts — Contractor name, TIN, address. Box 1: nonemployee compensation. Optional: federal tax withheld, state info.
Print or save as PDF — Review, click Print / Save PDF. File with IRS and send Copy B to recipient by Jan 31.

Create 1099-NEC Form

For contractors and businesses who pay subcontractors. Fill in payer and recipient details, nonemployee compensation, and optional withholding. Print or save as PDF.

Header color

Load sample:

Tax year

Payer (you / your business)

Payer name *

Payer TIN (EIN or SSN) *

Phone

Payer address

Recipient (contractor / sub)

Recipient name *

Recipient TIN (EIN or SSN)

Account number (optional)

Recipient address

Payment amounts

Box 1: Nonemployee compensation *

Box 4: Federal income tax withheld

Box 5: State / Payer's state no.

Box 6: State tax withheld

Box 7: State income

VOIDCORRECTEDInclude draft disclaimer on print/PDF

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Key Takeaways

Form 1099-NEC reports nonemployee compensation. File if you pay $600+ to a contractor, freelancer, or sub for services.
Due Jan 31 — Send Copy B to the recipient and file Copy A with the IRS. Check IRS.gov for electronic filing options.
Get a W-9 from each contractor before paying. Use their TIN and legal name on the 1099-NEC.
Box 1 = nonemployee compensation. Box 4 = federal tax withheld (if any). Boxes 5–7 = state info when applicable.

What Is Form 1099-NEC?

Form 1099-NEC (Nonemployee Compensation) reports payments of $600 or more to someone who is not your employee—contractors, freelancers, subcontractors. You file it with the IRS and send a copy to the recipient. Recipients use it to report income on their tax return. If you pay subs, you typically need a 1099-NEC for each one paid $600+.

Estimate tax on 1099 income with our 1099 Tax Calculator and Quarterly Estimated Tax Calculator.

1099-NEC Due Date and Filing

Form 1099-NEC is due January 31—to both the recipient and the IRS. The IRS accepts electronic filing. Use our generator to create a draft; for official filing, follow current IRS instructions (FIRE, e-file providers). Keep copies for your records.

Request a W-9 First

Before paying a contractor, request Form W-9. The W-9 provides their name, address, and TIN (SSN or EIN). Use that information when preparing the 1099-NEC. If a contractor does not provide a TIN, you may need to withhold backup withholding—consult IRS guidance.

Understanding 1099-NEC Boxes

The Form 1099-NEC has several boxes. Box 1 (Nonemployee compensation) is required—enter the total you paid for services. Box 4 is for federal income tax withheld (if you withheld any). Boxes 5, 6, and 7 are for state tax: Box 5 = state/Payer's state number (e.g., CA, TX), Box 6 = state tax withheld, Box 7 = state income. Most small businesses only need Box 1 unless they withhold tax or have state reporting. Use our 1099 Tax Calculator to estimate how much contractors owe in taxes.

1099-NEC vs 1099-MISC

Form 1099-NEC is for nonemployee compensation—payments for services (contractors, subs, freelancers). Form 1099-MISC is for other payments: rents, royalties, prizes, awards, certain other income. If you pay someone for services and they're not your employee, use 1099-NEC. The IRS moved nonemployee compensation to 1099-NEC starting with tax year 2020. For tax planning on 1099 income, use our 1099 Tax Calculator and Quarterly Estimated Tax Calculator.

Who Files 1099-NEC? Industries and Examples

Many industries use Form 1099-NEC:

Construction — General contractors paying electricians, plumbers, painters, HVAC subs
Consulting & professional services — Firms paying independent consultants, designers, writers
Tech & marketing — Startups and agencies paying freelancers, developers, marketers
Real estate — Landlords paying property managers, handymen, cleaners
Healthcare — Practices paying locum providers, consultants

If you pay $600 or more to any nonemployee for services, you typically need a 1099-NEC. Document payments with invoices—use our Invoice Generator for your own billing as a contractor.

1099-NEC Penalties for Late or Missed Filing

The IRS can impose penalties for late, incorrect, or unfiled 1099-NEC forms. Penalties vary by how late and whether the failure was intentional. Filing by the January 31 deadline helps avoid penalties. Corrected forms may be needed if you discover errors after filing. Use our generator to prepare accurate drafts; file the official form through the IRS or an e-file provider. For tax planning, estimate your take-home with our Tax Calculator.

If You Receive a 1099-NEC (Contractors & Freelancers)

If you're a contractor or freelancer and receive a 1099-NEC, the amount in Box 1 is your nonemployee compensation—report it on your tax return (Schedule C or similar). You owe income tax and self-employment tax on that amount. Use our 1099 Tax Calculator to estimate taxes on 1099 income. If you expect to owe $1,000+ for the year, make quarterly estimated tax payments—use our Quarterly Estimated Tax Calculator. Track business expenses (e.g., mileage with our Mileage Deduction Calculator) to reduce taxable income.