Glossary · Content creators
1099-NEC
Form 1099-NEC is the IRS form a business files to report nonemployee compensation, what it paid a creator or other nonemployee for services.
Updated · Sources
Form 1099-NEC for 2026 payments
- $2,000
- paid to one person for services in 2026 generally means the business must file a 1099-NEC.
- $600
- was the threshold for payments made in 2025, reported on the forms filed in early 2026.
- Feb. 1
- is the 2027 due date for 2026 forms, to you and to the IRS, since January 31 falls on a Sunday.
A brand that pays you $2,000 or more in a year by check or bank transfer generally reports it on a 1099-NEC. So does a creator who pays an editor that much. Pay sent through a payment app is reported on a 1099-K instead. The payer asks for a W-9 first, to get the number the form needs.
The One Big Beautiful Bill Act raised the threshold for payments made after December 31, 2025. From 2027 payments, the $2,000 is indexed for inflation and rounded to the nearest $100, so it may rise. A sponsor that pays you $1,500 in 2026 files no 1099-NEC, but the $1,500 is still income.
Box 1a shows the pay itself. From 2026, box 1b shows any cash tips included in that pay, and box 1c the code for your tipped occupation.
Payers generally withhold nothing from this pay, backup withholding aside, so the tax on it is yours to pay. You generally pay it through estimated payments during the year. Paying it all with your return can bring an underpayment penalty.
Sources
- 26 U.S.C. § 6041, Information at source
- Public Law 119-21 (One Big Beautiful Bill Act), § 70433
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
- IRS, Backup withholding
Reviewed and updated September 2026. General information, not advice for your situation.