Payee Tally

Payee Tally / Guide

The 1099 threshold in 2027: $2,000, and it began with 2026

The $2,000 line applies to payments made in 2026, whose forms are due in early 2027. The IRS instructions say it may be adjusted for inflation beginning in calendar year 2027. So the change isn't waiting for 2027: payments made in 2026 are the first ones measured against $2,000.

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.

Your file never leaves your device.

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:

  • Rivera Landscaping: the three 2025 payments are left out. The three 2026 payments of $500 make $1,500, under $2,000. Under the old $600 line, $1,500 would have been over it.
  • M. Chen Bookkeeping: two payments of $1,100 make $2,200, at or over $2,000.

Where the confusion comes from

Forms for one year's payments are filed early the next year, so the first forms under the $2,000 line are filed in 2027. The instructions say the threshold rose to $2,000 for tax years beginning after 2025, that is, from 2026 on.

Questions

Is the line still $2,000 for payments made in 2027?

The instructions say the $2,000 amount may be adjusted for inflation beginning in calendar year 2027, so the line for 2027 payments may differ. Check the IRS instructions for that year's forms.

Did the line change for 2025 payments?

No. Through 2025 the line was $600. The $2,000 line applies for tax years beginning after 2025.

When are forms for 2026 payments due?

Form 1099-NEC is due February 1, 2027, since January 31 is a Sunday. Form 1099-MISC has its own dates.

Related guides

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