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Form 1099-NEC

The form a US company files for each US contractor it paid $2,000 or more in a year, due to the contractor and the IRS by 31 January.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

Payments to a US contractor are reported on Form 1099-NEC. The threshold rose from $600 to $2,000 for payments made from 1 January 2026, with inflation adjustments after that. It covers payments by bank transfer or cheque; card and payment-app payments are reported by the payment company instead. The company needs a W-9 from the contractor to complete it, and contractors abroad doing work outside the US aren't reported on it. Every plan prepares the forms, and Standard and Premium file them.

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