Forms · IRS

Fill out Form 1099-NEC (2026) online, without uploading it

Nonemployee Compensation. Reports payments a business made to an independent contractor.

Open Form 1099-NEC in PDFPane Free · opens in your browser · nothing is uploaded · or download the blank PDF

About Form 1099-NEC

• Who fills it in: Businesses that paid a non-employee for services.
• Where it goes: Copy B and the other recipient copies go to the contractor; the IRS copy is filed separately.
• As the form itself says, Copy A printed from this PDF cannot be filed with the IRS: file it electronically or on the official printed form. The recipient copies can be filled here.

How to fill it in with PDFPane

1. Click Open Form 1099-NEC in PDFPane. The official blank opens with every fillable box highlighted.
2. Click the first box and press Tab to go through them in order. Tick boxes with a click.
3. Need a signature? Pick Sign, then draw it, type it or use a photo, and place it on the line. Date adds today's date.
4. Click Download. You get a new PDF with everything filled in. Free: 3 downloads a month with a Google sign-in.

Which edition this is

This is the December 2026 revision of Form 1099-NEC. The IRS says to use it to report payments made in 2026, filed with the IRS in early 2027, and to keep using it in later years until it issues a newer revision. New in this revision:

• box 1b, cash tips; box 1c, the Treasury Tipped Occupation Code; box 1d, overtime compensation;
• the payer's and recipient's addresses split into separate boxes.

Who files a 1099-NEC

• A business files one for each person it paid at least $2,000 during the year, in the course of its trade or business, for services by someone who is not its employee (including parts and materials), or as payments to an attorney. Box 1a holds that amount.
• The $2,000 threshold applies from 2026. For earlier years it was $600, and the IRS says it may be adjusted for inflation from 2027.
• Box 2 is for direct sales of $5,000 or more of consumer products to the recipient for resale.
• Payments made by credit card or through third-party payment networks are not reported on a 1099-NEC: the payment company reports them on Form 1099-K.
• You need the recipient's taxpayer identification number (TIN). Businesses usually ask for it with Form W-9.

Which copy goes where

• Copy A — for the IRS. It is printed in red and read by scanners, and the IRS warns that a Copy A printed from this PDF is not scannable and may lead to a penalty. File it electronically — the IRS's free IRIS system is at irs.gov/IRIS — or order the official printed forms at irs.gov/EmployerForms. With 10 or more information returns to file in total, you may be required to e-file.
• Copy 1 — for the state tax department, where it wants a paper copy.
• Copy B — for the recipient (the contractor).
• Copy 2 — also for the recipient, to file with a state income tax return when required.

The IRS made Copies 1, B and 2 of this PDF fillable for exactly this: you can fill them in here, download them and give them to the recipient.

Deadlines

• January 31: give Copy B to the recipient, and file with the IRS — on paper or electronically.
• When January 31 falls on a weekend or a legal holiday, the due date is the next business day. For 2026 payments, January 31, 2027 is a Sunday, so the IRS due date is Monday, February 1, 2027.
• There is no automatic extension for Form 1099-NEC (Publication 1099 points to Form 8809 for the exceptions).

Questions

Is this the 1099-NEC for 2026?

Yes. It is the IRS's own PDF, marked "Rev. December 2026": the revision the IRS issued for reporting 2026 payments. Its Form 1099-NEC page always has the current revision and instructions.

Can I print this 1099-NEC and mail it to the IRS?

Not Copy A. The IRS only accepts its own scannable printed Copy A on paper, or an electronic filing. The other copies, printed from this PDF, are fine to give to the recipient.

Can I fill out a 1099-NEC online for free?

Yes. Open it in PDFPane, fill in the payer, the recipient and the amounts, and download it — 3 downloads a month are free with a Google sign-in. Or download the blank PDF (the IRS's, unchanged).

Are the payer's and recipient's TINs uploaded anywhere?

No. PDFPane fills in the PDF in Chrome on your computer. The form and the TINs on it never reach PDFPane's server or anyone else's.

What is the difference between a 1099-NEC and a 1099-MISC?

Pay for a non-employee's services goes on the 1099-NEC. The 1099-MISC is for other payments, such as rents, prizes and awards, royalties, and medical and health care payments, and it has later filing due dates.

Open Form 1099-NEC in PDFPane

This is the official PDF published by the IRS, see its page for the current edition and instructions. PDFPane is not affiliated with the IRS and does not give tax or legal advice.