What changed for 2026?
- The line moved to 2,000 dollars. For payments made in 2026, Form 1099-NEC (contractor services) and 1099-MISC (rents) start at 2,000 dollars. Payments made in 2025 use the old 600 line.
- It may rise with inflation from 2027. The IRS says the amount may be adjusted starting in calendar year 2027.
- The due date is February 1, 2027. Forms 1099-NEC go to the IRS and to each vendor by January 31. That falls on a Sunday in 2027, so the next business day applies.
- Ten or more forms means e-filing. The count of ten covers all your information returns combined.
How do I export the files from QuickBooks Online?
- Payments: Reports > Standard reports, search Transaction List by Vendor, set the report period to this year, then Export/Print > Export to Excel. Open it and save as CSV.
- Vendor list (optional): Reports > Standard reports > Vendor Contact List > Customize > Change columns. Tick Track 1099, add a tax ID column if one is offered, then run the report and export it the same way.
- Excel or other software: any sheet with a vendor column and an amount column works, one row per payment or one row per vendor.
Title rows, group headings, total rows, dollar signs and amounts in brackets are all handled.
How does it decide who needs a 1099?
It adds up each vendor’s payments for the year you pick, then:
- skips bills, purchase orders and vendor credits, so a bill and its payment count once
- sets aside card, PayPal and Venmo payments, which the payment company reports on Form 1099-K
- flags vendors at or over the line as needing a 1099
- marks names with Inc or Corp to check the W-9, since corporations are usually exempt except for legal and medical services
- keeps law firms on the list, because legal fees are reportable even to a corporation
- marks vendors at 75% of the line or more as close, while the year is still open
What should I check before filing?
- A W-9 for every vendor over the line. It gives you the vendor’s correct tax ID for the form.
- Duplicate vendor profiles. One vendor split across two profiles can look under the line. Run the vendor list through the duplicate customer and vendor finder.
- Track 1099 and account mapping. QuickBooks builds its 1099s from vendors tagged for 1099 and the accounts you map to a 1099-NEC or 1099-MISC box. Our field guide on 1099 vendors not showing in QuickBooks covers both.
- Rent and services. Rent goes in 1099-MISC box 1 and contractor services in 1099-NEC box 1a.
Questions
Is my file uploaded anywhere?
No. Your browser reads the file and the totals are worked out on your computer. Close the tab and it is gone.
Which year does a January payment count toward?
The year you pay it. A December 2026 invoice paid in January 2027 counts toward 2027.
Why are card payments left out?
The IRS says card and certain payment-network payments go on Form 1099-K from the payment company, not on your 1099-NEC. QuickBooks leaves out card, PayPal and Venmo payments for the same reason.
Do LLCs get a 1099?
It depends on the box ticked on their W-9. An LLC taxed as a C or S corporation is generally exempt; other LLCs generally get one.
Does it file the 1099s for me?
No. It gives you a checked list to download. You file in QuickBooks Online under All apps > Expenses & Bills > 1099s, or hand the list to your accountant.
Sources
- Instructions for Forms 1099-MISC and 1099-NEC (12/2026), Internal Revenue Service,
- Create and file 1099s with QuickBooks Online, Intuit QuickBooks,
- Create 1099 reports, Intuit QuickBooks,
- Show all items on the Bill Payment voucher, Intuit QuickBooks,
- Export reports to Excel in QuickBooks Online, Intuit QuickBooks,
- About Form W-9, Internal Revenue Service,
