1099-NEC Générateur

Recipient statement - give this copy to the contractor

Form 1099-NEC - Nonemployee Compensation - Tax Year 2026

PAYER: [Payer name]

[Payer address]

Phone: [Payer phone]

Payer's TIN: [Payer TIN]

RECIPIENT: [Recipient name]

[Recipient address]

Recipient's TIN: [Recipient TIN]

Box 1 - Nonemployee compensation: $0

Box 4 - Federal income tax withheld: $0.00

This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

What you cannot do with this

You cannot mail this to the IRS as Copy A. Copy A of Form 1099-NEC is printed in a specific scannable red ink, and the IRS will not accept a black-and-white printout of it - including a printout of the PDF on their own website, which carries that warning on its first page. Filing an unscannable form can attract a penalty per form.

There are exactly three legitimate routes for the IRS copy:

• File electronically through the IRS IRIS portal, which is free, or through a payroll or accounting service. Since 2024 anyone filing 10 or more information returns of any kind must file electronically, counting all forms together rather than per type.
• Order the official forms free from the IRS and print onto those.
• Have your accountant or payroll provider file them , which is what most businesses with more than a handful of contractors do.

The recipient statement above is different. Substitute statements to recipients on plain paper are expressly permitted, which is why this tool produces one.

Deadlines

For tax year 2026:

• 31 January 2027 - the contractor must have their copy, and the IRS copy must be filed. Unlike most information returns, 1099-NEC has the same date for both, and there is no automatic extension.
• State deadlines vary. Some states participate in the Combined Federal/State Filing Program and take the federal filing; others require a separate one, sometimes on a different date.

Penalties scale with how late you are, and they are charged per form. Filing a form with a missing or incorrect TIN is penalised at the same rate as filing late, which is why collecting a signed W-9 before the first payment matters more than chasing one in January.

Who needs a 1099-NEC

You issue one for each person or unincorporated business you paid $600 or more during the calendar year for services in the course of your trade or business.

Things that catch people out:

• Corporations are generally exempt - if the W-9 says C corporation or S corporation you usually do not issue one. Attorneys are the well-known exception: payments to a law firm are reported even when it is incorporated.
• LLCs depend on their tax classification , which is exactly why the W-9 asks. A single-member LLC gets a 1099; an LLC taxed as a corporation generally does not.
• Card and third-party payments are excluded. If you paid by credit card, PayPal or a platform like Upwork, the processor reports it on Form 1099-K and you must not report it again. Double reporting is a common and awkward error.
• Parts and materials count when they are incidental to the service. A plumber who charges for labour and pipe is reported on the total.
• Personal payments are not reportable. This applies to your trade or business only.

Getting the details right

• Use the name and TIN exactly as they appear on the W-9 , not the trading name on the invoice. A mismatch generates a CP2100 notice and can push you into backup withholding on future payments.
• Report on a cash basis - what you actually paid during the year, not what you were invoiced. A December invoice paid in January belongs to the following year.
• Do not include reimbursed expenses where they were paid under an accountable plan with receipts. Where you simply paid a round sum with no accounting, it is reportable.
• Check the address. A statement returned undelivered still has to be sent; keeping the returned envelope is what evidences that you tried.