Which vendors actually need a 1099-NEC this year?
A private tracker for small-business bookkeepers who keep this on a spreadsheet. The 2026 reporting threshold jumped from $600 to $2,000 (OBBBA) — enter what you paid each contractor and get a sorted queue of who crosses it, who is exempt as a corporation, and whose W-9 is still missing.
After using this, you can now see exactly which vendors need a 1099-NEC and which W-9s are still missing, which used to take re-deriving the threshold rule by hand every January. See a worked example of the 2026 threshold change, how this compares to Track1099 if you are weighing a paid e-filing service, or what a hand-kept spreadsheet gets wrong if that is what you use today.
Paying yourself on a marketplace instead — Etsy, eBay, Poshmark, or similar — and reconciling a Form 1099-K you received rather than a 1099-NEC you send? The 1099-K reconciliation worksheet handles that side of the same filing season — nothing uploaded there either.
Already have the year's payments exported from your books? The 1099-NEC vendor CSV checker totals each vendor against the threshold and flags missing TINs and addresses before you file — also entirely in your browser.
Reporting year
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Review queue
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| Vendor | Entity | Category | Paid | Threshold | Status | Deadline |
|---|
Vendor names, amounts, and TINs stay on this device. Nothing is uploaded. Usage counts contain only feature names and are never sent anywhere.
Common questions
What is the 2026 1099-NEC reporting threshold, and did it really change?
Yes. The One Big Beautiful Bill Act (OBBBA) raised the Form 1099-NEC / 1099-MISC nonemployee-compensation reporting threshold from $600 to $2,000, effective for payments made on or after January 1, 2026, with inflation adjustments starting in 2027. This tracker applies $600 to payments made before 2026 and $2,000 from 2026 on — verify the current figure in the IRS Instructions for Forms 1099-MISC and 1099-NEC, since a later inflation adjustment can move it and this page will not know until updated. Use the threshold override above if a newer published figure applies.
Does the corporation exemption mean I never send a 1099 to an LLC or corporation?
Not always. Payments to a C-corporation, S-corporation, or an LLC taxed as a corporation are generally exempt from 1099-NEC reporting — except payments for an attorney's own fees, which are reportable regardless of the attorney's entity type. This tracker applies that exception. It does not compute two related categories that follow their own separate rules: gross proceeds paid to an attorney (1099-MISC box 10, its own $600 threshold that did not move with OBBBA) and medical or health-care payments (1099-MISC, also corp-reportable). Those show as "Check separately" rather than a guessed answer.
What does "Check separately (not calculated)" mean?
It means the category you picked follows a reporting rule this tracker has not verified closely enough to compute a threshold or deadline for. Rather than print a number that might be wrong, the row is flagged for you to check against the current IRS Instructions for Forms 1099-MISC and 1099-NEC or your preparer.
Is the TIN check here the same as the IRS TIN Matching program?
No. The IRS TIN Matching program needs its own e-Services account and checks a name/TIN pair against IRS records — this page cannot do that on your behalf. The optional TIN field here only checks that what you typed has the shape of a Social Security Number or EIN (nine digits, in either grouping), to catch an obvious typo before it reaches a form. It never confirms the number is correct, assigned, or matches the name.
Where is my vendor data stored?
In this browser's local storage only. Nothing is uploaded to a server. Closing the tab does not lose your vendors — they are still there next time you open the page on the same device and browser.
Is this tax advice or an IRS e-filing service?
No. It is a planning tracker that turns numbers you enter into a review queue. It does not file anything with the IRS, determine your correct entity classification, or replace your tax preparer — verify every row before acting on it.