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1099 and W-2 Form Finder
Which year-end form a payment needs, what to collect from the payee first, and the due date, each with the IRS page it came from.
Which form do I file for this payment?
Six questions about one payee. Payments made in 2026.
Free, and no card. One minute. No payee names and no tax ID numbers are asked for.
Nonprofits and government bodies count as businesses here.
Go by the box ticked on the payee's Form W-9, not by "LLC" or "Inc." in the name.
A US person is a US citizen, a US tax resident, or an entity formed in the United States. Where they live is not the test: a US citizen abroad is a US person. Choose foreign only if they gave you a Form W-8.
Total for the year for this kind of payment.
Enter the amount you paid this payee in 2026. The form, the reason and the IRS source appear here.
Rules read from the linked IRS pages on 13 November 2026 and checked by a second independent reading. The tool asks for no payee names and no tax ID numbers.
GENERAL INFORMATION ONLY, NOT TAX ADVICE. For payments made in calendar year 2026, reported in early 2027. Not covered: state filing rules, tax-treaty relief, how much to withhold, Form 945, interest and dividends, household employees and foreign employees. Check the linked IRS instructions or ask a tax professional before you file.
One payee at a time, with the IRS page behind every answer
Year-end forms go wrong at the first step, which is deciding what kind of payee this is. An employee gets a Form W-2. A contractor who is a US person gets a Form 1099-NEC once the year's payments reach the threshold. A landlord, a prize winner or a medical provider goes on Form 1099-MISC. A foreign person never goes on a Form 1099; US-source payments to them are reported on Form 1042-S. A corporation usually gets nothing, unless it is a law firm or a medical provider.
The threshold for most of these payments moved from $600 to $2,000 for payments made in 2026, but not for all of them. Royalties and attorney settlement proceeds kept their old amounts. The tool applies the right one to each payment type, tells you which form to collect from the payee first, works out the due date after the weekend rule, and links the IRS instructions it was read from.
It asks for no names and no tax ID numbers. Where a case was not checked, it says "not covered" and stops.
Frequently asked questions
Did the 1099 threshold change for 2026?
Yes. For payments made in 2026, nonemployee compensation, attorneys' fees, rents, prizes and medical payments are reported at $2,000 or more, up from $600. Royalties are still reported from $10, and gross proceeds paid to an attorney are still reported from $600. The tool applies each threshold to the payment type you pick and links the IRS instructions it was read from.
I paid a contractor by credit card. Do I send a 1099-NEC?
No. Payments made by credit card, debit card or a third-party payment network are the payment company's to report, on Form 1099-K. You do not report them on Form 1099-NEC or 1099-MISC. A personal transfer through an app, or a bank-to-bank transfer service, is not covered by that rule, so treat it as a bank transfer.
Do I file a 1099 for a contractor who lives outside the United States?
Payments to foreign persons do not go on Form 1099. If the work was done entirely outside the United States, the pay is foreign-source and no US form is due, provided you hold the payee's Form W-8. If any of the work was done in the United States, that part is reported on Form 1042-S, which has no minimum amount. A US citizen living abroad is a US person, so the normal 1099 rules apply to them.
Is an LLC a corporation for 1099 purposes?
Only if its Form W-9 says it is taxed as a C or S corporation. A single-member LLC and an LLC taxed as a partnership are reportable like an individual or a partnership. Go by the box ticked on the W-9, not by the name.
What does the tool not cover?
State filing rules, tax-treaty relief, how much to withhold, Form 945, interest and dividends, household employees and foreign employees. Where a case was not checked against the IRS instructions, the tool says so instead of giving an answer.