Free · No account needed

Fill out Form 1099-NEC online, free

Type the payer, the contractor and the amounts once. You get the official IRS form back with Copy B, Copy 1 and Copy 2 filled in, ready to hand out.

For 2026 payments (Rev. December 2026)
Both TINs stay in your browser
Copy A left blank, as the IRS asks

Calendar year

The year you paid the contractor. This revision is for 2026 and later.

Payer (you)

The business that paid the contractor.

Payer’s name

Street address

Room or suite no.

City or town

State

ZIP code

Telephone number

Payer’s TIN

Usually your EIN. A sole proprietor without one uses their SSN.

Recipient (the contractor)

As on the W-9 they gave you.

Recipient’s name

Street address

Apt. no.

City or town

State

ZIP code

Recipient’s TIN

An SSN or ITIN for a person, an EIN for a business.

Show only the last 4 digits on the contractor’s copiesThe IRS allows it on Copy B and Copy 2. Copy 1 keeps the full number.

Amounts

1aNonemployee compensation

4Federal income tax withheld

Only if you withheld tax, usually because the contractor gave you no TIN.

More boxes (tips, overtime, state, corrections)

1bCash tips

1cTTOC

Second TTOC

1dOvertime compensation

Qualified overtime already included in box 1a.

2Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

3Excess golden parachute payments

5State tax withheld

6State/Payer’s state no.

7State income

Account number

Optional. A number you use for this contractor.

Payer’s country

Outside the US only.

Recipient’s country

Outside the US only.

CORRECTED: this replaces a 1099-NEC you already gave out

The PDF is filled in your browser. What you type, including both TINs, is not uploaded or stored.

Or download the blank 1099-NEC (PDF)

Paying more than a handful of contractors?

Fill a 1099-NEC for every contractor from one spreadsheet

Put your contractors in Excel or Google Sheets, one row each. MailMergic fills Copy B and Copy 2 for every row with your payer details and their name, address, TIN and amounts, and saves one PDF per contractor.

1Open the ready 1099-NEC template. Its boxes are already connected to columns like Recipient name, Recipient TIN and Box 1a.
2Upload your contractor list. MailMergic suggests which column goes in which box, and you confirm once.
3Generate one PDF per contractor, named after them, with its own password if you like. Print them, or email them to the contractors who agreed to electronic delivery.

Fill 1099-NECs from a spreadsheet

Free to try with your own list, no credit card. Emailing the forms from MailMergic needs a paid plan, and Copy A is still e-filed with the IRS separately.

Recipient name	Recipient TIN	City, state, ZIP	Box 1a	Email
Maya Thornton	*--4821	Portland, OR 97214	18,450.00	maya@example.com
Diego Alvarez	*--1937	Vancouver, WA 98660	6,200.00	diego@example.com
Brightline Electric LLC	-*7710	Beaverton, OR 97005	12,980.00	ap@example.com
Ruth Okafor	*--5502	Salem, OR 97301	3,150.00	ruth@example.com
Samir Haddad	*--2068	Gresham, OR 97030	9,740.00	samir@example.com

Example contractor list, 5 of 48 rows

How to fill out Form 1099-NEC, box by box

Payer

Your business

Name, address, phone and TIN, usually your EIN. The payer’s TIN is never shortened on any copy.

Recipient

The contractor

Name, address and TIN exactly as on the W-9 the contractor gave you. No W-9 yet? Ask for one before January.

Box 1a

Nonemployee compensation

What you paid during 2026 to someone who is not your employee for services in your business, including parts and materials, when it adds up to $2,000 or more. Attorneys’ fees go here too.

Boxes 1b to 1d

Tips and overtime

New in the December 2026 revision. Cash tips (1b) and qualified overtime (1d) already included in box 1a, and up to two tipped occupation codes (1c) from IRS.gov/TTOC.

Box 2

Direct sales

Check it for sales of $5,000 or more of consumer products to the recipient for resale. No dollar amount goes in this box.

Box 4

Federal tax withheld

Tax you withheld, usually backup withholding because the contractor did not give you a TIN. Most payers leave it empty.

Boxes 5 to 7

State information

For your convenience; the IRS does not need it. Use Copy 1 if your state tax department asks for a paper copy.

Copy A

The IRS copy

Not printed from this file: the IRS cannot scan a self-printed Copy A. E-file it, free through IRIS, or use the official red form.

The official instructions are at irs.gov/Form1099NEC.

1099-NEC questions

Can I file Copy A with the IRS from this PDF?

No. The IRS says a Copy A printed from its website cannot be scanned and may draw a penalty, so this page leaves Copy A blank. File it electronically, free through the IRS’s IRIS system, or on the official red form you can order from the IRS. With 10 or more information returns in a year, you generally have to e-file.

When is Form 1099-NEC due?

January 31, both for giving Copy B to the contractor and for filing with the IRS. When January 31 falls on a weekend or legal holiday, the next business day counts, so for 2026 payments the date is February 1, 2027.

Who needs a 1099-NEC?

Each person you paid at least $2,000 during 2026 for services in your business who is not your employee. The threshold was $600 through 2025 and may be adjusted for inflation from 2027. Payments to corporations generally are not reported, with exceptions such as attorneys’ fees.

Which copies do I hand out?

Copy B to the contractor, and Copy 2 for their state return. Copy 1 goes to your state tax department if it asks for paper. Keep a copy for your records.

Can I show only the last four digits of the contractor’s SSN?

Yes, on the contractor’s copies (Copy B and Copy 2), and this page can do that for you. The IRS still gets the full number, and the payer’s TIN can never be shortened.

Is my data safe on this page?

The form is filled inside your browser. What you type, including both TINs, is not sent to MailMergic or anyone else and is not stored. Close the tab and it is gone.

Which revision is this?

The December 2026 revision, for payments made in 2026 and later. It adds boxes 1b, 1c and 1d for cash tips and overtime. The IRS lists the latest one at irs.gov/Form1099NEC.

Can I email a 1099-NEC to the contractor?

Only if they agreed to electronic delivery, which the IRS requires. Otherwise mail it or hand it over on paper.

Do I need a MailMergic account?

No. Filling one 1099-NEC is free and needs no account. MailMergic is for businesses that need many filled forms, such as a 1099-NEC for every contractor on a list.