1099 filing for small businesses
I collect W-9s, check contractor payments in your books, prepare and e-file your 1099-NEC and 1099-MISC forms, and send copies to your contractors, before the deadline.
$15 per form.
Common 1099 mistakes
- No W-9 on file, so no tax ID for the form
- Payments made by credit card or PayPal reported twice
- Forms sent late, with penalties per form
- Reporting payments under the threshold
- Missing payments to attorneys
- Contractor totals that don't match the books
Who this is for
Any business that pays contractors, landlords, attorneys or other non-employees for services: construction, rentals, restaurants, event businesses, clinics and more.
What's included
- A review of the year's vendor payments in your books
- W-9 requests sent to contractors who are missing one
- A list of who needs a 1099 and who doesn't (and why)
- 1099-NEC for nonemployee compensation
- 1099-MISC for rents and other reportable payments
- E-filing with the IRS, and state filing where required
- Copies sent to each recipient
- A summary you can keep for your records
The $2,000 threshold
For payments made in 2026, a 1099-NEC or 1099-MISC is generally required once you pay someone $2,000 or more in the year (it was $600 for 2025 and earlier). See the Form 1099 guide.
The deadline
Form 1099-NEC is due to recipients and the IRS by January 31. When that falls on a weekend, it moves to the next business day.
Who gets a 1099?
In 2026, a contractor business paid three subcontractors.
| Sub A: $8,000 by check | 1099-NEC needed |
| Sub B: $1,500 by check | Under $2,000: not needed |
| Sub C: $6,000 by credit card | Not on 1099-NEC (card payments are reported on 1099-K by the processor) |
Made-up numbers. Payments to most corporations are exempt; payments to attorneys generally are not.
How it works
- 1
Send your vendor list
Or give me access to your books and I'll pull it.
- 2
W-9 collection
I request missing W-9s from your contractors.
- 3
Review and prepare
You see the list before anything is filed.
- 4
E-file and send
Forms filed with the IRS and copies sent to recipients.
What I need from you
- Access to your books, or a list of payments to each vendor
- Contractor contact details for W-9 requests
- Your business name, EIN and address as the IRS has them
- Approval of the final list
Documents go through my secure client portal, never email.
1099 questions
When should I start?
In early January, or sooner. Collecting W-9s is the slowest part, so asking for them when you first pay someone is best.
Do I need to send a 1099 to an LLC?
It depends on how the LLC is taxed. An LLC taxed as an S-corp or C-corp is generally exempt; a single-member LLC taxed as a sole proprietor usually gets one. The W-9 tells you.
What if a contractor won't give me a W-9?
You may be required to start backup withholding at 24% on future payments. Ask early to avoid that.
Do I have to e-file?
If you file 10 or more information returns in total for the year, the IRS requires e-filing. I e-file every form either way.
Get your 1099s done before January 31
Book a free call, or send a message about your business.