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Business compliance

File 1099-NEC and 1099-MISC online, without paying per form.

Collect W-9s with a link, import payees and payments from a QuickBooks or Xero export, check every TIN, and prepare 1099-NEC and 1099-MISC as the CSV the IRS IRIS portal takes. One price per business, $49 a month, however many forms you file and whatever month it is.

1099-NEC for 2026 payments is due February 1, 2027

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No card required. Unlimited payees and forms per business.

The 1099 threshold is $2,000 for payments made after December 31, 2025. Nonemployee compensation, rents, other income and medical payments are reported at $2,000 or more; attorney gross proceeds stay at $600 and royalties at $10. The threshold is indexed from 2027. IRC §6041(a), (h); P.L. 119-21 §70433
IRIS is the only e-file system from January 1, 2027. FIRE takes its last filing on November 19, 2026. Filers with 10 or more information returns of any type must e-file. T.D. 9972; irs.gov/FIRE

What applies to 2026 payments

Checked against the 2026 instructions and Rev. Proc. 2025-32 on October 11, 2026.

Due dates
1099-NEC to the IRS and to recipients by February 1, 2027 (January 31 falls on a Sunday). 1099-MISC recipient copies by February 1, 2027; to the IRS by March 1, 2027 on paper or March 31, 2027 electronically. There is no automatic extension for 1099-NEC. 2026 Instructions for Forms 1099-MISC and 1099-NEC; Pub 1099
E-file mandate
10 or more information returns in a year, counted across every type, must be filed electronically. A waiver is Form 8508, at least 45 days before the due date. T.D. 9972; Pub 1099
Late-filing penalties
For returns due in 2027: $60 per return if corrected within 30 days, $130 if by August 1, $340 after that or not filed at all, with a $1,397,000 annual cap for businesses averaging $5 million or less in receipts. Intentional disregard is the greater of $690 or 10% of the amount, with no cap. The same tiers apply again for payee statements. IRC §§6721, 6722; Rev. Proc. 2025-32 §§4.57–4.58
Backup withholding
Withhold 24% when a payee gives no TIN, when the IRS says the TIN is wrong, or when the payee fails to certify, and file the 1099 anyway. IRC §3406; Pub 1281
New boxes for 2026
Form 1099-NEC box 1a is nonemployee compensation (formerly box 1), with new boxes for cash tips, the tipped-occupation code and overtime compensation. Form 1099-MISC adds boxes 13a, 13b and 14 for the same items. Forms 1099-NEC and 1099-MISC (Rev. December 2026)
IRIS portal uploads
The IRIS Taxpayer Portal accepts manual entry or a CSV upload of up to 250 forms per file in the IRS template. Corrections are filed the same way: one step for a wrong name, TIN or amount, two steps for the wrong form type. irs.gov/filing/e-file-forms-1099-with-iris

What the business compliance plan does

Everything a business needs to get from "we paid some contractors" to filed, in one place.

  • W-9 collection links

    Send each payee a link. They fill the Form W-9 (Rev. March 2024) fields, sign electronically under penalties of perjury, and the TIN is stored encrypted with only the last four digits shown.

  • Bulk import of payees and payments

    Upload a CSV from QuickBooks, Xero or a spreadsheet. Columns are mapped once, payees are matched by name and TIN, and totals roll up per payee per box.

  • TIN checks and IRS TIN Matching files

    Every TIN is format-checked as it arrives. For enrolled payers the plan builds the bulk TIN Matching file and reads the IRS results back in, so mismatches are fixed before filing.

  • 1099-NEC and 1099-MISC, IRIS-ready

    Forms are prepared per payee with the $2,000 threshold applied per box, exported as the IRIS CSV template, and recipient copies go out by secure link or PDF. Corrections and prior-year catch-up use the same flow.

  • Form 7004 and the deadline calendar

    Each business gets its federal calendar: 1099 dates, the return due date for its entity type, the Form 7004 extension and the extended date, with an ICS feed.

  • IRS notice tracking

    Log a notice (CP162A, 972CG, CP215 and the rest), see the response deadline, and draft the penalty relief letters from it. When configured, the AI notice reader pulls the figures from the PDF.

What we do not do yet

So you can plan around it.

  • Direct transmission to IRIS: today you download the IRIS CSV and upload it in the portal, which is timely when submitted by 11:59 p.m. on the due date. Direct filing switches on once our transmitter control code and A2A certification land.
  • Real-time TIN matching: the IRS service is only reachable by enrolled payers, so the plan builds the bulk file and imports the results rather than querying the IRS for you.
  • Print-and-mail of recipient copies and direct state filing outside the Combined Federal/State program.

Questions

Which payments need a 1099-NEC and which a 1099-MISC?
Nonemployee compensation of $2,000 or more to a non-corporate payee goes on 1099-NEC box 1a. Rents, other income, medical payments and most other business payments of $2,000 or more go on 1099-MISC. Payments to corporations are generally exempt, except medical payments and attorney fees.
Do I have to e-file?
Yes if you file 10 or more information returns of any kind in the year. Below that, paper is still allowed, but IRIS is free and the plan produces its CSV either way.
What happens if a payee will not give me a TIN?
Withhold 24% from their payments, report the withholding in box 4, and file the 1099 with the TIN blank. Keep the record of your W-9 requests: the first at account opening and annual solicitations by December 31, which is what supports a penalty waiver under Reg. §301.6724-1.
Is there a per-form fee?
No. The business compliance plan is $49 a month per business for every 1099-NEC and 1099-MISC it files, recipient copies included. Prices do not change in January.
Can I file prior years or corrections?
Yes. IRIS accepts prior-year returns and corrections, and from January 1, 2027 it is the only system that does. The late 1099 catch-up service ($149 per business) prepares the missing years with the penalty tiers worked out.
Does it file state 1099s?
The Combined Federal/State Filing program forwards 1099-NEC and 1099-MISC to the 32 participating states when you tick the box; some states still require a direct filing, which the calendar flags for the business’s state.

Related guides

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Ready before January

Add the business, send the W-9 links now, and the forms are a download when the year closes. $49 a month per business, cancel any time.

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