Payments of $2,000 or more for services in 2026 are reported on Form 1099-NEC. Attorney payments are still reported at $600. The due date is February 1, 2027. Estimate, not tax advice.
Updated 2026-10-09
$1,800: no form required, still taxable. Estimate, not tax advice.
The box uses the $2,000 nonemployee threshold. Check attorney if the payee is an attorney, where the threshold stays $600.
2026 figures
$2,000: nonemployee compensation for payments made in 2026. The prior threshold was $600.
$600: attorney fees, still the attorney threshold.
February 1, 2027: the filing date, because January 31, 2027 falls on a Sunday.
$1,800 example: under $2,000, so no form is required. The payment is still taxable.
$2,400 example: at or above $2,000, so a form is required, due February 1, 2027.
For payments made in 2026, the reporting threshold is $2,000. Payments to attorneys stay at $600. The filing date is February 1, 2027 because January 31, 2027 is a Sunday. A payment under the threshold can still be taxable. This is an estimate, not tax advice.
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