Payee Tally

Payee Tally / Guide

1099s and contractors paid by card or app

Payments made with a credit card or payment card, and certain other payments such as third-party network transactions, are reported on Form 1099-K by the payment settlement entity, the IRS instructions say, and not on Form 1099-NEC or 1099-MISC. Tag those payees "Card or app" and the sheet sets them apart from your $2,000 totals.

General information, not tax or legal advice. These are sums of what you paste. For your own situation, ask a tax professional.

A CSV with a date, a payee and an amount column.

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Payees at or over the line 0 of 0 payees

Paste payments or try this page's example to see totals.

The example, worked

The example's payees are made up. Here is what the sheet shows for them:

  • M. Chen Bookkeeping, paid by check: $2,100, at or over $2,000.
  • Rivera Landscaping, paid through an app as a business payment: $2,400, set apart as a card or app payment.
  • Bright Pixel Design, paid by card: $1,850, set apart.

Paid through an app

A payment through an app such as PayPal or Venmo can be a third-party network transaction. Whether yours is one depends on how it was sent, so check with the app or a tax professional before you tag it.

Questions

Does a card payment count toward the $2,000 line?

The instructions say payments made with a credit card or payment card are reported on Form 1099-K by the payment settlement entity, and are not subject to reporting on Form 1099-MISC or Form 1099-NEC.

What if I paid one contractor partly by check and partly by card?

The sheet tags each payee one way. Rename that payee's rows before you paste, for example "Rivera (check)" and "Rivera (card)", to see each part's total.

Who sends the Form 1099-K?

The payment settlement entity, under section 6050W, the instructions say.

Related guides

Source: the IRS Instructions for Forms 1099-MISC and 1099-NEC (revision for 2026 information), read October 24, 2026.