Paste what you paid each contractor. See who needs a form, how long you have, and what being late costs. Nothing is uploaded.
Drop a CSV of payments here
Columns for vendor name, amount paid and entity type. Exported straight from QuickBooks, Stripe or a bank statement is fine.
This is a working list, not a filing, and not tax advice. PDFeyes is not a CPA, a law firm, or an IRS authorized e-file provider. Check anything you rely on against the IRS instructions for Form 1099-NEC, or ask your accountant.
Vendor name, what you paid, and the entity type from their W-9. Column names are matched loosely, so an export does not need renaming.
File, no form required, or needs a decision. Each one says why, so you can check the reasoning rather than trust it.
Form count, days to the deadline, and what each tier of lateness costs across your whole list.
At or over $2,000 in nonemployee compensation for the year, a 1099-NEC is required. For 2025 and earlier the figure is $600. Pick the tax year above and the check applies the one that belongs to it.
Payments to C and S corporations generally need no 1099-NEC. Keep the W-9 showing the entity type: that form is your evidence for why you did not file.
Legal fees are reportable however the firm is incorporated. This is the exception people miss, and it is expensive, so the check looks for it explicitly.
At ten or more information returns you cannot post paper. The count adds all your return types together, not ten of one kind, and the IRIS access code takes weeks to arrive.
This is a working list, not a filing. PDFeyes is not a CPA, a law firm, or an IRS authorized e-file provider, and nothing here is tax advice. Thresholds, penalty amounts and filing rules change annually and interact with facts this tool cannot see, including your entity type and your state's separate requirements. Check anything you rely on against the IRS instructions for Form 1099-NEC, and speak to an accountant before you file. Full disclaimer.
$2,000 for payments made in 2026, up from $600 for 2025 and every year before it. The raise came from section 70433 of Public Law 119-21 and applies to payments made after 31 December 2025, so the first forms it affects are the ones filed in early 2027. At or over the figure for that tax year a form is required. Below it, none is, though filing anyway is permitted and some businesses do it for their own records.
Usually yes. An LLC is not automatically a corporation. It depends on how the LLC is taxed, which is the box they ticked on their W-9: an LLC taxed as a partnership or a disregarded entity needs a form, while one taxed as an S or C corporation generally does not. The W-9 is how you know which.
Generally no. Payments to corporations are exempt. The exceptions are attorneys' fees, which are always reportable, and medical and health care payments, which go on the 1099-MISC rather than the NEC.
Per form, and it rises the longer you leave it: $60 if filed within 30 days of the deadline, $130 if by 1 August, and $340 after that for the 2025 tax year. Intentional disregard is $680 per form with no cap. Twenty contractors filed late after August is $6,800.
31 January, for both the copy that goes to the IRS and the copy that goes to the contractor. Unlike some other information returns, there is no automatic extension for the NEC.
If you are filing ten or more information returns in total. The threshold counts every type added together, so eight 1099-NECs plus three W-2s is eleven and you are over it. Electronic filing goes through the IRS IRIS portal, and the access code it requires takes weeks, so apply before January.
No. The whole calculation runs in your browser. You can prove it: load the page, disconnect from the internet, and the check still works.
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Type it once. It shows up everywhere it needs to: across every page, every document in the packet.
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