For 2026, Form 1099-NEC reporting generally begins at what payment total for a nonemployee?

$2,000 for the year, up from the old $600 line.

Start playing free

  1. $2,000 ✔
  2. $600
  3. $10,000

Why: For 2026 payments, the general reporting threshold for nonemployee services is $2,000. Other conditions and exceptions apply, including rules about which payees and payments must be reported.

Huh, didn't know that: The IRS says the new $2,000 threshold may be adjusted for inflation starting in calendar year 2027.

The dad joke
What do you call a freelancer who tells jokes? A pun-dependent contractor.
Like this card?
Play the game

References

Answer: $2,000. For 2026 payments, the general reporting threshold for nonemployee services is $2,000. Other conditions and exceptions apply, including rules about which payees and payments must be reported.

  1. IRS: Instructions for Forms 1099-MISC and 1099-NEC www.irs.gov/instructions/i1099mec
    Enter nonemployee compensation (NEC) of $2,000 or more.
    Checked 2026-10-11.

Think this answer is wrong? Tap "Challenge this answer" on the card in the game and tell us why.

Test yourself in the game