--- title: "1099s for Landlords and Contractors: 2026 Rules, Due Feb 1" description: "Landlords and contractors: for 2026 payments, 1099-NEC and 1099-MISC are required at $2,000, not $600." url: "https://mcc-solutionsnj.com/bookkeeping/1099s-for-landlords-and-contractors" --- 1099 season, for landlords and contractors # 1099s for landlords and contractors, done before February 1 If you paid a plumber, a handyman, a cleaner or a subcontractor this year, you may owe them a 1099. For 2026 payments the threshold rose from $600 to $2,000. We sort out who gets one, collect the W-9s, and file. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) ## The 2026 rules - **$2,000 threshold:** for payments made in 2026, Forms 1099-NEC and 1099-MISC are required at $2,000 or more to one payee, up from $600. ([IRS](https://www.irs.gov/forms-pubs/about-form-1099-nec)) - **Landlords:** if your rentals are a trade or business, payments to repair people, cleaners, property managers and other service providers count. Card and app payments are generally reported by the processor, not you. - **Contractors:** payments to subcontractors for labor go on a 1099-NEC. Get a W-9 before you pay; without a taxpayer ID, backup withholding applies. - **Deadlines:** 1099-NEC to the IRS and the worker by February 1, 2027. 1099-MISC to the recipient by February 1, and to the IRS by March 1 on paper or March 31 electronically. - **E-filing:** required if you file 10 or more information returns in total. ## What we do - Go through your 2026 payments by payee and payment method - Mark who needs a 1099 under the $2,000 rule, and who doesn't - Request missing W-9s now, before the January rush - Prepare every 1099-NEC and 1099-MISC for your review - E-file with the IRS and send copies to each payee - Hand your accountant a list for your Schedule E or C A flat fee per return, quoted before we start. Works for one rental or fifty, and for any trade. [Year-end books cleanup](/bookkeeping/1099-and-year-end-books-cleanup) ยท [1099 preparation](/bookkeeping/1099-preparation) ## Questions **Do landlords have to send 1099s?** If your rental activity is a trade or business, yes, for payees you paid $2,000 or more in 2026 for services or rents. Your accountant confirms whether your rentals count. **I paid my handyman $1,800 in 2026. Do I need a 1099?** Not under the new $2,000 threshold for 2026 payments. Keep the W-9 and records anyway. **When are 1099s due for 2026?** February 1, 2027 for the 1099-NEC and for recipient copies of the 1099-MISC. The 1099-MISC goes to the IRS by March 1 on paper or March 31 electronically. **Do I send a 1099 if I paid by card or Venmo for business?** Generally no. The card company or payment app reports those payments on its own form. ## Get them done before the rush. Get a quote[Call (908) 444-6373](tel:+19084446373)