1099-NEC Filing Service for Businesses That Pay Independent Contractors
Tracking contractor payments and filing 1099s can pull you away from running your business. Semper Tax Relief prepares and electronically files Form 1099-NEC for small business owners and self-employed professionals, whether you paid one contractor or many.
We work to get your forms filed correctly and ahead of the deadline so you can stay focused on your work.
Do I qualify for tax relief? Find out with a free case review.
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1099-NEC Deadline for 2026 Payments, February 1, 2027
Form 1099-NEC for payments made in 2026 is generally due to both the IRS and your contractors by Monday, February 1, 2027. The usual January 31 date falls on a Sunday in 2027, so the deadline moves to the next business day. There is no automatic extension for Form 1099-NEC.
To give us time to review your records and fix any missing contractor information, we recommend sending your documents by February 1, 2027. The earlier you reach out, the more time there is to resolve issues before the deadline.
What Changed for 1099-NEC in 2026
The Reporting Threshold Rose to $2,000
Under the One Big Beautiful Bill Act, the 1099-NEC reporting threshold rose from $600 to $2,000 for payments made on or after January 1, 2026. It is the first change to the threshold since 1954, and starting in 2027 the amount is scheduled to adjust for inflation.
Why You Should Still Track Every Payment
A higher threshold may mean fewer forms, but it does not mean you can stop keeping records. Contractors who were under $2,000 in the spring can cross it by December, and complete payment records support your deductions if the IRS ever has questions. Income under $2,000 is also still taxable to the contractor, even when no form is required.
Why Choose Semper Tax Relief for 1099-NEC Filing
Compliance Support From a Tax Professional
If you paid an independent contractor $2,000 or more for services in 2026, you generally need to file a 1099-NEC. Semper Tax Relief is led by an Enrolled Agent, and our team helps you figure out who needs a form so you can reduce the risk of late filing or incorrect information penalties.
Prepared Carefully and Filed Ahead of the Deadline
We follow current IRS rules, including the 2026 threshold change, and review your contractor information before filing. Our goal is to have your forms submitted correctly and before the February 1, 2027 deadline.
Secure Document Exchange Through Our Client Portal
You upload contractor records and W-9s through our secure client portal instead of sending sensitive information by email. Your completed forms come back to you the same way.
One Contractor or Many, We Handle Both
Whether you need a single 1099-NEC or a batch for a larger team of contractors, we tailor the process to your business.
How Our 1099-NEC Filing Process Works
Step 1: Initial Consultation
We talk through your business, the contractors you paid, and how you paid them. Then we collect your contractor details and payment records through the client portal.
Step 2: Form Preparation
Our team reviews your records, confirms which contractors meet the $2,000 threshold, and prepares each 1099-NEC.
Step 3: Electronic Filing With the IRS
We file your forms electronically with the IRS, which is generally faster to process than paper filing.
Step 4: Contractor Copies Through Your Client Portal
We deliver PDF copies of each 1099-NEC to your client portal. You can then send them to your contractors electronically or by mail, depending on what each contractor prefers.
What to Have Ready Before We File
Having these items ready may help us file faster and with fewer follow-up questions:
A completed Form W-9 from each contractor, showing their legal name, address, tax classification, and Taxpayer Identification Number
A list of payments to each contractor for 2026, with dates, amounts, and how you paid them
Notes on any payments made by credit card, debit card, or a payment app's business option, since those are generally reported on Form 1099-K instead
Your business name, address, and EIN or SSN as the payer
Tip: Collect W-9s Before the Final Payment
It is usually much easier to get a W-9 from a contractor before you make their last payment of the year. If a W-9 is missing, let us know early so there is time to follow up before the deadline.
Benefits of E-Filing Your 1099-NEC
Faster IRS acknowledgment: Electronic filings are generally processed more quickly than paper forms.
Fewer errors: E-filing systems run format checks that may catch mistakes before your forms reach the IRS.
Less paperwork: Your forms are filed and stored electronically, so there is less to print, mail, and track.
Who Needs to File a 1099-NEC for 2026?
You generally need to file a 1099-NEC if your business paid a non-employee $2,000 or more for services during 2026. This often includes:
Small businesses and self-employed professionals who hire freelancers or independent contractors
Businesses that outsource services such as design, marketing, consulting, bookkeeping, or repairs
Businesses that paid attorney fees of $2,000 or more
Not sure whether a contractor needs a form? We can help you sort it out.
Who Generally Doesn't Need a 1099-NEC
Contractors you paid less than $2,000 during 2026, unless backup withholding was applied
C corporations and S corporations, other than for attorney fees
Employees, whose wages are reported on Form W-2
Payments made by credit card, debit card, or a payment app's business option, which the payment processor generally reports on Form 1099-K
Behind on Prior-Year 1099s or Received an IRS Penalty Notice
If you missed filing 1099s in a prior year, or you received an IRS notice about information return penalties, waiting usually doesn't make it easier. Depending on your situation, it may be possible to file the missing forms and request penalty relief where you qualify, such as reasonable cause.
Our Enrolled Agent can represent you before the IRS, review your notice, and help you understand your options for getting current.
Free 2026 1099 Contractor Tracker
Want to stay organized all year? Download our free Google Sheets tracker to log W-9s and contractor payments.
It totals payments automatically and flags anyone who reaches the $2,000 threshold. Our blog post walks through the 2026 rule changes in more detail.
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You generally need to file Form 1099-NEC for each non-employee you paid $2,000 or more for services during 2026. The threshold was $600 for payments made in 2025 and earlier.
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Form 1099-NEC for 2026 payments is generally due to both the IRS and your contractors by Monday, February 1, 2027. There is no automatic extension.
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We generally need a completed W-9 from each contractor, a record of what you paid each one during the year and how you paid them, and your business information as the payer.
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We file your forms with the IRS and deliver PDF copies to your client portal. You can then send them to your contractors electronically or by mail, depending on what each contractor prefers.
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Generally no. Payments made by credit card, debit card, or a payment app's business option are usually reported by the payment processor on Form 1099-K instead of Form 1099-NEC.
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Yes. We can help you file missing forms and review any IRS penalty notices you received. Depending on your situation, penalty relief may be available if you qualify.