IRS Form 1099-NEC (Tax Year 2026)
Nonemployee Compensation
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No TCC. No ID.me.
No IRS Setup Required
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Secure. Compliant.
IRS A2A-Approved
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Fast, Accurate,
and Hassle-Free
IRS Form 1099-NEC (Nonemployee Compensation) is used to report payments of $2,000 or more made to individuals or businesses that are not employees. This typically includes independent contractors, freelancers, or self-employed workers.
For the Payer’s and Recipient’s information, the address fields are now separated into individual entry boxes.
For tax years beginning 2026, the reporting and backup withholding threshold for certain payments will increase to $2,000. Beginning in 2027, this amount may be adjusted for inflation.
P.L. 119-21, section 70201, requires cash tips to be reported. New boxes have been added to Forms 1099-NEC and 1099-MISC to make reporting cash tips easier.
Use the Treasury Tipped Occupation Code(s) to identify the recipient’s tipped occupation(s) on Forms 1099-NEC and 1099-MISC.
P.L. 119-21, section 70202(a), requires overtime compensation to be reported. New boxes have been added to Forms 1099-NEC and 1099-MISC to make reporting overtime compensation easier.
IRIS Filing Pricing
- Each filing covers one form type
- Unlimited payers (EINs) in one filing
- Combined Federal/State filing, where applicable
Secure IRIS A2A Filing
- Filed directly through our IRS A2A-approved channel
- No TCC, ID.me, or IRS setup needed on your end
- Data validated, then you approve PDF copies before we file
- SOC 2 compliant portal for secure file handling
Want pricing for your filing?
Filing high volumes or several form types? Tell us roughly how many forms you file and we'll send a custom quote.
Prefer to talk? Call (480) 706-6474
HOW OUR IRIS FILING PROCESS WORKS
Upload Your File
Upload your Excel or CSV file securely.
We Validate & Format
We format and validate your data to IRS standards.
Review & Approve
We generate IRS-ready PDFs for your approval.
Filed Directly to IRS
Your forms are e-filed securely using IRIS.
No manual processing. Fully automated IRIS submission.
Frequently Asked Questions (FAQs)
Do I need a TCC, ID.me account, or IRS IRIS registration?No. We handle the IRS IRIS filing process using our established IRIS A2A transmission system. You do not need to obtain a TCC, complete IRIS enrollment, or configure IRS accounts yourself.
We can handle all filing needs:
Original Filings – Submit brand-new information returns with ease.
Corrections – Quickly fix and resubmit forms that contain errors.
Prior Years – File late or amended returns for previous tax years.
Whether you’re submitting current forms, making corrections, or catching up on past obligations, we ensure your filings are accurate and compliant.
Yes. When applicable, we automatically transmit eligible Form 1099-NEC data through the Combined Federal/State Filing Program as part of the federal filing process. This allows qualifying information returns to be shared with participating states.
Not every state participates, and some states may still require separate direct filing with the state tax agency. State requirements can depend on the form type, payer location, recipient location, filing volume, and whether state withholding was reported. We can help review your filing data and determine whether any additional state filing steps are needed.
Yes. We generate Form 1099-NEC Copy B recipient copies for you to review and approve before they are mailed. This gives you a chance to confirm names, addresses, amounts, and other recipient details before anything is sent.
After approval, we can also print and mail Copy B recipient copies on your behalf. We can handle any volume, from small batches to large recipient files, so you do not have to manage printing, envelopes, postage, or mailing internally.
1099FIRE previously sold 1099-NEC software for the IRS FIRE System, where users could generate a file and upload it through the IRS website. IRIS is different. For 1099-NEC filing, there is no simple IRS upload screen where users can browse for a file and submit it themselves. IRIS transmissions must be sent through a secure A2A channel.
Because the A2A connection cannot be packaged as normal downloadable software, we now provide a 1099-NEC e-filing service instead. Send us your Excel file, and we handle the data import, validation, recipient PDFs, XML creation, and IRS IRIS transmission on your behalf.
Yes. We can run TIN matching on your behalf before filing your Form 1099-NEC returns. TIN matching helps compare recipient names and taxpayer identification numbers against IRS records before the forms are submitted.
TIN matching can help identify name and taxpayer identification number mismatches before filing. This can reduce the chance of IRS notices, backup withholding issues, and correction work after the forms have already been submitted.
