Form 1099-NEC vs. MISC
Form 1099-NEC reports nonemployee compensation. Form 1099-MISC reports other payments, such as rent and certain prizes. This page covers the dollar thresholds, due dates, and the IRS e-file rule that apply to those returns.
This is general information, not tax or legal advice — talk with your tax advisor about your own situation.
When to use 1099-NEC and when to use 1099-MISC
Use Form 1099-NEC, Nonemployee Compensation, to report payments of $600 or more (or the higher threshold that applies for 2026 payments, described below) for services performed in the course of your trade or business by someone who is not your employee. That typically includes payments to independent contractors.
Use Form 1099-MISC, Miscellaneous Information, for other reportable payments, such as rent, prizes and awards, and certain other amounts listed in the IRS instructions. Do not use Form 1099-MISC to report nonemployee compensation that belongs on Form 1099-NEC.
Worker classification — whether someone is an employee or an independent contractor — is a separate question from which 1099 you file. If the person is your employee, you generally issue Form W-2, not a 1099. Talk with your tax advisor if you are unsure how to classify a worker.
Sources: IRS, About Form 1099-NEC; IRS, About Form 1099-MISC; Instructions for Forms 1099-MISC and 1099-NEC.
Dollar thresholdsThe $600 threshold, and $2,000 for 2026 payments
For payments made before 2026, the general reporting threshold for Form 1099-NEC (and for many 1099-MISC payments) is $600 or more in a calendar year. For payments made in 2026, the IRS has published a $2,000 threshold for those forms. Confirm the current threshold in the instructions for the year of the payments before you file.
Some 1099-MISC boxes have different dollar amounts, and some payments must be reported at any amount. The official instructions list those exceptions. This page covers the general threshold only.
Sources: IRS, Am I required to file a Form 1099 or other information return?; Instructions for Forms 1099-MISC and 1099-NEC; IRS Publication 1099 (2026).
FilingDue dates and the 10-return e-file rule
For Form 1099-NEC, both the copy you furnish to the recipient and the return you file with the IRS are due by January 31.
For Form 1099-MISC, furnish the recipient copy by January 31. File the return with the IRS by February 28 if you file on paper, or by March 31 if you file electronically. If a due date falls on a Saturday, Sunday, or legal holiday, the next business day applies under the usual IRS rule.
If you are required to file 10 or more information returns during the year, you must e-file. Publication 1099 states that the 10-or-more requirement does not apply separately to each type of form. The requirement does not apply if you apply for and receive a hardship waiver.
Sources: Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026); IRS, Publication 1099 (2026), General Instructions for Certain Information Returns.
How PayNortheast handles 1099 filing
Year-end 1099 filing is included with PayNortheast payroll, along with W-2s, and a real person reviews the run. If you have contractors to report, your dedicated account manager can walk through which form applies and the deadlines for the year. See full service payroll and the year-end payroll checklist.
- Year-end W-2 and 1099 filing included with payroll.
- A real person reviewing every payroll and the year-end package.
- A dedicated account manager as your point of contact.
Questions employers ask
What is the 1099 reporting threshold for 2026?
For payments made in 2026, the IRS has published a $2,000 threshold for Form 1099-NEC and for many Form 1099-MISC payments. The general threshold for payments made before 2026 is $600. Confirm the instructions for the year of the payments.
When is Form 1099-NEC due?
Both the recipient copy and the IRS filing for Form 1099-NEC are due by January 31.
When do I have to e-file 1099s?
If you are required to file 10 or more information returns during the year, you must e-file. That 10-or-more requirement does not apply separately to each type of form.
Official sources for this page
Every figure and rule on this page comes from the sources below, opened November 13, 2026. Re-check them when a new official publication is posted.
- IRS, Am I required to file a Form 1099 or other information return? — $600 threshold before 2026 and $2,000 for 2026 payments.
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) — which form to use, due dates, and box-level rules.
- IRS, Publication 1099 (2026), General Instructions for Certain Information Returns — if you are required to file 10 or more information returns during the year, you must e-file; the requirement does not apply separately to each type of form.
- IRS, About Form 1099-NEC and About Form 1099-MISC.
Last updated November 13, 2026. This page does not replace advice from your tax advisor or employment attorney.