Form 1099
1099 generator: NEC or MISC, which form you need
Use Form 1099-NEC when you paid someone who is not your employee for services. Use Form 1099-MISC for other payments such as rents, royalties, and prizes and awards. Pick the kind of payment you made to see which 1099 form fits and its reporting amount for tax year 2026.
PayStubGo creates recipient copies. It does not file these forms with the IRS or SSA.
1099-NEC or 1099-MISC: pick your form
Form 1099-NEC
Nonemployee compensation: you paid a person or business for services, and they are not your employee.
Form 1099-MISC
Other payments: rents, royalties, prizes and awards, medical and health care payments, gross proceeds paid to an attorney, and other income.
Both tools are open.
1099-NEC vs 1099-MISC vs 1099-K at a glance
| Form | What it reports | Who prepares it |
|---|---|---|
| 1099-NEC | Nonemployee compensation | The payer |
| 1099-MISC | Rents, royalties, prizes and awards, medical and health care payments, attorney gross proceeds, other income | The payer |
| 1099-K | Payments made by card or through a payment network | The card company or payment app, not the payer |
The practical point: if every payment to someone went through a card or a payment app, the 1099-K side covers it and you do not put those payments on a 1099-NEC or 1099-MISC. PayStubGo does not make Form 1099-K.
1099 thresholds for tax year 2026, by payment type
| Payment | Form | Reporting amount |
|---|---|---|
| Services by a non-employee | 1099-NEC | $2,000 |
| Rents | 1099-MISC | $2,000 |
| Royalties | 1099-MISC | $10 |
| Medical or health care payments | 1099-MISC | $2,000 |
| Prizes and awards | 1099-MISC | $2,000 |
| Gross proceeds paid to an attorney | 1099-MISC | $600 |
| Other income | 1099-MISC | $2,000 |
These figures are for tax year 2026 and come from the IRS Instructions for Forms 1099-MISC and 1099-NEC. The reporting amount is the amount at which reporting is required; it depends on the kind of payment, not on the form alone, so two rows on the same form can differ.
When 1099 forms are due
- Form 1099-NEC: due January 31, both to the recipient and to the IRS, whether you file on paper or electronically.
- Form 1099-MISC, recipient copy: generally due January 31.
- Form 1099-MISC, to the IRS: February 28 on paper, or March 31 electronically.
If you must file 10 or more information returns in total for the year (W-2s and 1099s counted together), you must e-file.
What the PayStubGo 1099 generator makes
- Copy B: for the recipient.
- Copy 2: also for the recipient, to file with a state income tax return when required.
- Copy 1: for your state tax department, or to keep with your own records.
- PayStubGo does not make Copy A, the copy filed with the IRS.
- The official IRS form layout for the tax year you pick.
- A PDF sent to the email address you confirm, as an attachment. No sign-in is needed to order. Sign in with this email to download again within 1 year.
- Pack pricing from $5.49 for one form. The full table is on the tax forms page.
A payer usually collects a Form W-9 from the payee first. A payee can fill out a W-9 form online, and the line-by-line guide explains each entry. In a 1099 order, a completed W-9 is an optional add-on at checkout ($2.49 per W-9). It is added only if you tick it.
Questions
1099 generator FAQ
Which 1099 form do I use for an independent contractor?
Form 1099-NEC. It reports nonemployee compensation: payment for services by someone who is not your employee. Form 1099-MISC is for other payments such as rents, royalties, prizes and awards, medical and health care payments, and gross proceeds paid to an attorney. The chooser at the top of this page gives the form for each kind of payment.
What is the 1099 threshold for 2026?
For tax year 2026, nonemployee compensation is reported on Form 1099-NEC when it reaches $2,000. For tax year 2026, the Form 1099-MISC reporting amount depends on the payment: $2,000 for rents, prizes and awards, other income, and medical and health care payments; $10 for royalties; $600 for gross proceeds paid to an attorney.
Did the 1099 threshold change for 2026?
Yes. For tax year 2026, nonemployee compensation is reported on Form 1099-NEC when it reaches $2,000. The IRS instructions apply that amount to payments made after 2025, and it is higher than the amount used for earlier tax years. The reporting amount for an earlier year is in that year’s own instructions.
Do rent and attorney payments go on a 1099-NEC or a 1099-MISC?
Rents go on Form 1099-MISC. Gross proceeds paid to an attorney also go on Form 1099-MISC. The IRS instructions explain how fees you pay an attorney for services are reported.
I paid by card or a payment app. Do I send a 1099?
No, not for those payments. The card company or payment app reports them on Form 1099-K. If you paid the same person partly by card and partly another way, such as by check or bank transfer, only the payments made the other way belong on your 1099-NEC or 1099-MISC.
Can I create a 1099 for myself?
No. A 1099-NEC or 1099-MISC is prepared by the payer, the business that made the payment, not by the person who was paid. The 1099 tools on PayStubGo are for payers. If you were paid and did not get a form, ask the payer for it.
Does PayStubGo file my 1099s with the IRS?
No. PayStubGo makes the copies you give to the recipient and keep for your records. Filing with the IRS stays with you, the payer. If you must file 10 or more information returns in total for the year (W-2s and 1099s counted together), you must e-file. The IRS runs a web-based system, IRIS, for filing information returns.
Do I need a W-9 from a contractor before I make a 1099?
Ask the payee for a completed Form W-9. It gives you their name, address, federal tax classification and taxpayer ID, which are the details a 1099 needs. The payee can fill out a W-9 form on PayStubGo, print it, sign and date it by hand, and hand it to you. In a 1099 order, a completed W-9 is an optional add-on at checkout.
Can I make a corrected 1099?
A corrected 1099 is a new form with the CORRECTED box marked. The IRS general instructions describe two kinds of error: a wrong amount, code or checkbox, or a form that should not have been issued; and a wrong or missing recipient name or taxpayer ID. The 1099-NEC and 1099-MISC tools on PayStubGo have a “This corrects a form I already gave out” box that marks CORRECTED on every copy. PayStubGo does not file the correction.
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