Tax forms
1099-NEC generator
Form 1099-NEC reports payments to independent contractors. For payments made in 2026 the reporting threshold rises to $2,000 (it was $600 through 2025). Copy B goes to the contractor and the IRS copy is due January 31.
Updated 2026-10-02 · 2026 tax year
What goes in each box
| Box | What it holds |
|---|---|
| Box 1 | Nonemployee compensation: total paid for services during the year. |
| Box 2 | Checked if you sold $5,000 or more of consumer products for resale. |
| Box 4 | Federal income tax withheld, usually only under backup withholding. |
| Boxes 5 to 7 | State tax withheld, state and payer state number, and state income. |
Price: $7.99 per form, or included with a Year Pass or the Business plan. Forms are generated from your PaystubLine pay records, so totals match the stubs.
Copies filed with the IRS or SSA must be on official scannable forms or e-filed; PaystubLine produces employee and recipient copies and the figures for filing.