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How to Fill Out a 1099 Form: Complete Step-by-Step Guide File Form 1099-NEC for independent contractor payments of $600 or more; for tax year 2025, furnish Copy B and file with the IRS by February 2, 2026 For most other 1099 forms, furnish recipient copies by February 2, 2026, and file with the IRS by March 2, 2026 (paper) or March 31, 2026 (e-file)
Form 1099 Independent Contractor Filing Guide 2026 Businesses use the 1099 form for an independent contractor to report any payment of $600 or more made to an independent contractor for the services availed during the tax year