Terms of use

October 17, 2026

By using 1099-NEC Filing you agree that the pages are general information for US payers, not advice for your facts.

No professional relationship

Reading a guide, running the checker, or downloading a calendar file does not create a client relationship. The site does not prepare returns and does not file them for you.

Limits on the numbers

The $2,000 threshold is tied to the IRS pages read on October 17, 2026 for payments made in 2026. The February 1, 2027 due date is expected and may differ if the IRS publishes another date. Penalty amounts for returns due in 2027 are absent on purpose. State rules are absent. If you need a figure the site marks uncertain, go to IRS.gov or a qualified professional.

Your inputs

You are responsible for what you type. Do not enter taxpayer identification numbers. Made-up examples on the site are illustrations, not your records.

External sites

Links to IRS.gov and, if a slot is filled later, to a software vendor, leave this site. Their terms apply once you are there.

No warranty

The pages are provided as-is. 1099-NEC Filing disclaims warranties to the extent the law allows, and is not liable for filing decisions you make from these pages. Some states do not allow certain disclaimers. In that case the disclaimer applies only as far as the law allows.