1099 contractor tracker

How the tracker decides

For payments made in 2026, a vendor needs a Form 1099-NEC when you paid them $2,000 or more for services by check, ACH, wire, cash, Zelle or a personal app transfer. Nonemployee compensation goes in box 1a of the 2026 Form 1099-NEC (revised 12/2026). Send it to the contractor and file it with the IRS by February 1, 2027.

• $2,000 threshold. The same $2,000 threshold applies to most Form 1099-MISC payments for 2026 (it was $600 for 2025). Royalties stay at $10, and gross proceeds paid to attorneys at $600.
• Card and app payments are excluded. Payments by credit or debit card or through a payment network are reported by the processor on Form 1099-K, so they don't count toward the 1099-NEC. They are listed separately so you can see the full picture.
• Corporations are generally exempt, except for legal services. Check the attorney box for a law firm.
• Tax-exempt organizations, government agencies and foreign payees generally don't receive a 1099-NEC.
• Get the W-9 first. Ask for a Form W-9 before the first payment. The W-9 request email templates make it quick.

This tracker treats every payment as payment for services (Form 1099-NEC). Rent, medical payments, royalties and prizes use Form 1099-MISC and other rules: run those through the 1099 checker. For the full walkthrough, read the Form 1099 preparation guide.

Where your data lives

Your vendors and payments are saved in this browser's local storage on this device. MFA never receives them. Clearing site data, using a private window or switching browsers will remove or hide the list, so export a CSV for a backup. Do not enter Social Security numbers or EINs: the tracker only records whether a taxpayer ID is on file.

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• CalculatorQuarterly estimated tax calculatorYour four 2026 estimated payments and their due dates, federal and NJ/NY, with the amount that avoids an underpayment penalty.