Payee Tally

Payee Tally / Guide

1099 for contractors: who reached $2,000 in 2026?

For payments made in 2026, the IRS instructions put the Form 1099-NEC line for contractor pay at $2,000 a year per payee, up from $600. Paste your bank export below to see which contractors you paid that much.

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

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Payees at or over the line 0 of 0 payees

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The example, worked

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

  • Rivera Landscaping: five payments of $450 in 2026 make $2,250, at or over $2,000. The December 30, 2025 payment is left out, since it falls in 2025.
  • Delta Web Studio: $1,200 and $800 make exactly $2,000. The instructions say "$2,000 or more", so a total of exactly $2,000 is at the line.
  • M. Chen Bookkeeping: three payments of $380 make $1,140, under the line.
  • Quick Courier Co: $140, under the line. The $3,200 client deposit is money in, so it isn't counted.

What counts toward the $2,000

The instructions give four conditions for nonemployee compensation: you paid someone who isn't your employee, for services in the course of your trade or business, the payee is an individual, partnership or estate (or in some cases a corporation), and you paid that payee at least $2,000 during the year. See the four conditions.

Questions

Is $1,500 paid to a contractor in 2026 over the line?

No. The line for contractor pay in 2026 is $2,000 for the year, so $1,500 is under it. Through 2025 the line was $600, so the same amount was over it then.

Do several small payments add up?

Yes. The line applies to what you paid one payee during the year, not to one payment. Five payments of $450 make $2,250.

Does a contractor paid by card count?

The instructions say payments made with a credit card or payment card, and certain others such as third-party network transactions, are reported on Form 1099-K by the payment settlement entity, not on Form 1099-NEC. The sheet sets them apart.

Related guides

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