Forms 1099-NEC · 2026 payments
1099-NEC preparation and payee copies for your 2026 contractors
Send us who you paid and how much, and upload their W-9s on your secure request page. We prepare a Form 1099-NEC for each payee and deliver the payee copies. For the IRS, we prepare the file for you to submit, or file once our IRS filer registration is active.
From $9 per form, $29 minimum per orderGovernment, state and court fees are passed through at cost.
What's included
What we do
- A Form 1099-NEC for each payee, from the names, addresses, tax ID numbers and amounts you give us
- A check for missing W-9s, missing addresses and payees listed twice, before anything goes out
- The IRS file prepared for you to submit through the IRS's free IRIS portal, or paper forms and Form 1096 when you have fewer than 10 information returns in total
- Payee copies by mail, or by email to payees who agreed to get them electronically
- A summary of every form and amount for your records and your tax preparer
Who it's for
Built for
- Small businesses that paid contractors or freelancers in 2026
- Property owners whose rental business paid repair contractors
- Nonprofits and churches paying speakers or contract staff
- Bookkeepers who want the forms off their desk
How it works
- Send the payee list. Names and 2026 amounts on the form, or a list you upload. W-9s go on your secure request page, never in email.
- We check it. We flag missing W-9s, addresses and anything that looks off, and ask you to confirm before we prepare the forms.
- Pay the set price. $9 per form, $29 minimum. The form shows your total before you send it.
- Forms go out. We deliver the payee copies and send you the IRS file, or the paper forms ready to sign and mail.
What we don't do
- We don't decide who is a contractor or an employee, or which payments need a form. That's your call, with your tax preparer's help.
- We don't give tax advice or prepare tax returns.
- We don't file state 1099s as part of this service. Some states want their own copy.
- We don't e-file with the IRS for clients yet. Until our IRS filer registration is active, you submit the IRS file.
MCC Solutions handles paperwork. We are not lawyers or tax advisers, and nothing here is legal or tax advice.
Deadline
Form 1099-NEC for payments made in 2026 is due to payees and to the IRS on February 1, 2027, because January 31 falls on a Sunday. We plan to send payee copies by that date for orders whose complete payee details reach us by January 22, 2027. Later or incomplete orders are done as fast as we can, and we tell you before you pay if the date is at risk.
For payments made in 2026, the amount that triggers a 1099-NEC is $2,000 (it was $600). Card and payment app payments are generally reported by the processor on Form 1099-K instead. See do I need to send a 1099? for the rules.
Who submits the IRS file
Filing information returns with the IRS for another business takes an IRS Transmitter Control Code (TCC) in the transmitter role. Our IRS filer registration isn't active yet, so for now we prepare the file and you submit it.
To submit through the IRS's free IRIS Taxpayer Portal, a business filing its own returns needs its own IRIS TCC, and the IRS says to allow up to 45 days for the application, so apply soon if you don't have one. With fewer than 10 information returns in total, you can mail paper forms instead: we fill in official IRS forms and Form 1096 for you to sign and mail.
How we handle tax ID numbers
Payee Social Security numbers and EINs never go in this form or in email. After you send the request, upload the W-9s on your request page, the private link in your confirmation email. We don't put tax ID numbers in emails or messages, and the form turns away anything that looks like one.
Before you send
- Never type a Social Security number or EIN into this form or an email. Upload W-9s on your request page, which is the secure place for them.
- You decide who gets a 1099 and what each payment was. We prepare the forms from the list you give us and don't give tax advice.
- We e-file with the IRS for you only while our IRS filer registration (IRIS TCC) is active, as the service page says. Otherwise we prepare the IRS file for you to submit through the IRS's free IRIS portal, or paper forms when you have fewer than 10 in total.
- Payee copies and the IRS filing are due February 1, 2027 for 2026 payments. Send complete details early; late or incomplete lists may miss it.
- State 1099 filings aren't included. Some states want their own copy; ask us.
Prefer to talk?
Call the desk and we'll take the request by phone.
Questions
How much does it cost?
$9 per form, with a $29 minimum per order. The form shows the total before you send it. The IRS charges nothing to file 1099s.
Do you e-file with the IRS for me?
Not yet. Filing for clients needs an IRS Transmitter Control Code, and ours isn't active. Until it is, we prepare the IRS file for you to submit through IRIS, or paper forms if you have fewer than 10 information returns in total. This page will say so when we can file for you.
When are the forms due?
February 1, 2027 for both the payee copies and the IRS, for payments made in 2026. Send complete details by January 22, 2027 so there's time to check them.
Who needs a 1099-NEC?
Generally, a business that paid someone who isn't an employee $2,000 or more for services in 2026. There are exceptions, such as most payments to corporations and payments made by card or through a payment app. You decide who gets a form; we don't give tax advice or decide whether someone is a contractor.
Do you file state 1099s too?
Not as part of this service. Many states get 1099 data from the IRS through the Combined Federal/State Filing program, and some want their own filing. Our state 1099 requirements page lists each state.
Can you guarantee there won't be a penalty?
No. We prepare and deliver the forms from the information you provide, on the schedule above. Whether the IRS charges a penalty depends on the information and the timing.