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.

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.

2026Contractors & subsFree

1099-NEC Form Generator 2026

Q: 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.

Q: 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.

Q: 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.

Create Form 1099-NEC for subcontractors and freelancers. Enter payer and recipient details, Box 1 nonemployee compensation, and optional withholding. Print or save as PDF.

Box 1 NEC

Nonemployee comp

Due Jan 31

IRS deadline

$600+ threshold

Per contractor/year

Print / PDF

Draft for records

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.

Form settings

Tax year, header color & sample template

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

Fill in payer name, recipient name, and Box 1 nonemployee compensation.

1099-NEC filing essentials

$600 threshold

File if you paid $600+ to a nonemployee for services during the calendar year.

Due January 31

Send Copy B to the recipient and file Copy A with the IRS by Jan 31.

W-9 first

Request Form W-9 from each contractor before paying to get their TIN and legal name.

1099-NEC vs MISC

Use 1099-NEC for payments for services. 1099-MISC is for rents, royalties, and other income.

Frequently asked questions

Yes. Create forms for subcontractors with nonemployee compensation and withholding. Print or save as PDF. No sign-up required.

If you pay $600+ to a nonemployee (contractor, freelancer, sub) for services during the year. Some exceptions apply—check IRS instructions.

Due to recipients and the IRS by January 31. Use our generator for a draft; file the official form per IRS instructions.

Yes. Contractors paying subs (electricians, plumbers, consultants, freelancers) use 1099-NEC for nonemployee compensation of $600+.

Nonemployee compensation—total paid for services by someone who is not your employee.

Yes. Request W-9 from each contractor before paying. It provides their TIN for the 1099-NEC.

1099-NEC = nonemployee compensation (services). 1099-MISC = rents, royalties, prizes, and other income.

Yes. IRS can impose penalties for late, incorrect, or unfiled forms. File by January 31.

Generally no—1099-NEC is not required if you paid less than $600 to a contractor during the year.

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Last updated: 2026-02-18 · For draft and records. File official forms per IRS instructions.

Box 1	Nonemployee compensation (required)
Box 4	Federal income tax withheld
Boxes 5–7	State tax info (when applicable)

1099-NEC filing essentials

$600 threshold

Due January 31

W-9 first

1099-NEC vs MISC

Frequently asked questions

Is this 1099-NEC form generator free?

Who must file a 1099-NEC?

When is the 1099-NEC due?

Can I use this for subcontractors?

What goes in Box 1?

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

1099-NEC vs 1099-MISC?

Penalties for late filing?

File for payments under $600?

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