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1099-NEC threshold for 2026: $2,000

The form instructions revised in December 2026 put the nonemployee compensation figure at $2,000. For 2025 payments it was $600.

Payments made inForm filed in earlyFigure for box 1 / 1aWhere it says so
20252026$600 or moreGeneral Instructions for Certain Information Returns (2025), Guide to Information Returns, row 1099-NEC: "$600 or more"
20262027$2,000 or moreInstructions for Forms 1099-MISC and 1099-NEC (revised 12/2026), box 1a: "Enter nonemployee compensation (NEC) of $2,000 or more."
2027 and later2028 and laterMay changeSame instructions: the figure "may be adjusted for inflation beginning in calendar year 2027"

The full sentence in the December 2026 instructions: "For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns and/or perform backup withholding on those payments increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027."

Two cases where the amount does not decide it

CaseWhat the instructions say
Backup withholding"You must also file Form 1099-NEC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment."
Direct sales for resale (box 2)The box is checked for sales "totaling $5,000 or more"; that figure did not change

A list for 2026 is often shorter than last year's because recipients between $600 and $1,999.99 drop out. Perfrow does not remove anyone: it formats the rows you give it. A state may still want a form below the federal figure, so check your state's rule before deleting rows.

This page repeats what the IRS documents say and does the arithmetic. It is not advice on your own filing. Ask the IRS or a tax professional about your case.

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Questions

What is the 1099-NEC threshold for 2026?
$2,000. The instructions revised in December 2026 say to enter nonemployee compensation of $2,000 or more, for tax years beginning after 2025.
Is the $600 rule gone?
For nonemployee compensation paid in 2026, the IRS instructions give $2,000. $600 was the figure for payments made in 2025 and earlier.
Will the threshold change again?
The instructions say it may be adjusted for inflation beginning in calendar year 2027.

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