Fill Out Form 1099-NEC Online Recipient and state copies, free

Type the payer, recipient, and payment details once, and every official 1099-NEC copy fills in as you go. Download Copy B, Copy 1, and Copy 2 as one PDF, or print them.

View the form on IRS.gov

How to fill it out: IRS box-by-box instructions

Tax year

One set of answers fills Copy B, Copy 1, and Copy 2. Make one 1099-NEC for each person you paid.

The year you made the payments. This revision of the form is for 2026 and later years.

Payer

Your business: the one that made the payments.

The name that goes with the TIN you enter below.

A trade or DBA name, if you use one.

U.S. territories count as the United States: pick them under State.

Required on the recipient’s copy. It should reach someone who can answer questions about this form.

Businesses use their EIN. A sole proprietor without one can use their SSN or ITIN. The payer’s TIN is never shortened on any copy.

Recipient

The contractor or business you paid. Copy these details from their Form W-9.

For a sole proprietor, the person’s name. For a single-member LLC that’s disregarded, the owner’s name.

The business (DBA) or LLC name goes here, never on its own on the first line.

U.S. territories count as the United States: pick them under State.

The number on their W-9. It has to match the name on the first name line.

Needed only if you file more than one 1099-NEC for this recipient. The IRS encourages one anyway.

TINs stay on this device. The PDF is created in your browser, and nothing you type is uploaded or saved.

Payments

Totals for the calendar year. Leave a box empty if it doesn’t apply; cents are added for you.

Fees, commissions, and other pay for services, including parts and materials used for the job.

Backup withholding, if you withheld any.

Cash tips and overtime (boxes 1b–1d) Optional

Both amounts are already included in box 1a. See the IRS list of tipped occupation codes.

Only the qualified premium, such as the “half” of time-and-a-half.

Use 000 as one code if any tips came from a non-qualifying occupation.

Direct sales and golden parachute (boxes 2–3) Optional
State information (boxes 5–7) Optional

The IRS doesn’t need these boxes. Fill them in if you withheld state income tax or your state asks for them. Up to two states.

First state

Second state

0 of 9 required

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Who uses Form 1099-NEC?

Form 1099-NEC, Nonemployee Compensation, is the information return a business uses to report what it paid someone who isn’t its employee, such as an independent contractor, freelancer, consultant, or attorney. For payments made in 2026 and later, you generally need one for each person you paid $2,000 or more for services in the course of your trade or business.

The payer fills it out, not the contractor. Copy A goes to the IRS, Copy B goes to the recipient, and Copies 1 and 2 are for state reporting. Payments to corporations usually don’t need one, but attorneys’ fees do. Payments you made by card or through a payment app are reported on Form 1099-K by the payment company instead. Ask for a Form W-9 before you pay someone, so you have their correct name and TIN.

How the 1099-NEC generator works

Start with the calendar year, then add your business name, address, phone number, and TIN. Copy the recipient’s name, address, and TIN from their W-9, enter what you paid them in box 1a, and add any backup withholding in box 4. Cash tips, overtime, the less common boxes, and state information are there when you need them.

Each value lands on Copy B, Copy 1, and Copy 2 at once, and the recipient instructions page is included. Once the required fields are done, download the PDF or print it. Copy A isn’t included, because a printout of it can’t be scanned: file it through the IRS IRIS portal or on the official red form. Need a different form? Browse all tax form generators.

Good to know about Form 1099-NEC

Who has to file Form 1099-NEC?

Any business, including nonprofits and government agencies, that paid someone who isn’t its employee at least $2,000 during the year for services in the course of its trade or business. That covers fees, commissions, and parts or materials that are part of the service, and attorneys’ fees. You also file one for anyone you backup withheld from, whatever the amount. Personal payments aren’t reportable.

When is Form 1099-NEC due?

By January 31, both to the recipient and to the IRS, whether you file on paper or electronically. If January 31 falls on a weekend or legal holiday, the deadline moves to the next business day. Unlike most information returns, Form 1099-NEC has no automatic 30-day extension.

Can I send the PDF from this generator to the IRS?

No. The IRS only accepts Copy A electronically or on the official red, scannable form, and it may charge a penalty for printed copies it can’t scan. File Copy A through the free IRIS portal at IRS.gov/IRIS, or order red forms from the IRS. If you have 10 or more information returns in total, you generally must e-file. This generator makes the copies you hand out: Copy B, Copy 1, and Copy 2.

Should I use Form 1099-NEC or Form 1099-MISC?

Use Form 1099-NEC for pay for services by a nonemployee. Rents, royalties, prizes and awards that aren’t for services, medical and health care payments, and gross proceeds paid to an attorney, such as a settlement, go on Form 1099-MISC. Direct sales of $5,000 or more for resale can go on either form, but only one of them.

Do LLCs and corporations get a 1099-NEC?

Payments to a corporation, including an LLC taxed as a C or S corporation, are generally exempt. Attorneys’ fees are the main exception: they’re reportable even when the law firm is a corporation. An LLC taxed as a sole proprietorship or partnership does get one. The recipient’s W-9 shows their tax classification.

What are the new boxes 1b, 1c, and 1d?

They were added for 2026 to report cash tips (box 1b), up to two Treasury Tipped Occupation Codes for those tips (box 1c), and qualified overtime compensation (box 1d). Tips and overtime are already part of the box 1a total, so they can’t be more than box 1a. Most contractors won’t need these boxes.

How do I correct a 1099-NEC I already sent?

Fill out the form again with the right information, tick the corrected box, and give the new copies to the recipient. To correct what you filed with the IRS, follow part H of Pub. 1099 for paper returns, or the IRIS correction guides if you e-filed. Don’t mark the VOID box on a paper correction.

Is my information safe?

Yes. Everything stays in your browser: the PDF is made on your device, and nothing you type, including TINs, is uploaded to or saved by forms.app. Nothing is kept after you close the page, so download your copies first.

Is this 1099-NEC generator free?

Yes. Fill out, download, and print as many 1099-NEC forms as you need, one per recipient, without paying or creating an account.