Which of your contractors need a 1099-NEC for 2026? The line is now $2,000 (it was $600), and forms are due Monday, February 1, 2027.

• Free, no account: check any contractor and see the answer on screen — form or no form, the box 1a amount and why (card/PayPal payments go on the processor’s 1099-K; corporations are exempt except legal services), W-9 and TIN format, 24% backup withholding in dollars, the 10-return e-file rule, the late-form penalties for 2027 ($60 / $130 / $340 per form) and whether your state is in the IRS Combined Federal/State Filing Program.
• No per-form fee in Pro: all contractors at once — import your 2026 payments CSV (totals per payee, card/PayPal split out), W-9 tracker with the request text, contractor copies (Copy B data, one page each, PDF) with the dated IRS source printed, a roster CSV to key into IRIS or your filer, and a calendar file with 7 dates.
• Every month: add that month’s payments and see who just crossed $2,000 and who needs 24% withheld from the next payment because no W-9 is on file.

Names, amounts and TINs stay in your browser. English, Español, Português, Deutsch, 日本語. This app does not e-file: file Copy A free on the IRS IRIS portal or with your provider. A checklist using the published 2026 IRS rules, not tax advice. Subscriptions renew until you cancel in your Whop account.