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Form 1099-NEC and W-9 for contractor payments – YCL CPA

Small business & company tax · Sep 29, 2026

Paying Contractors? Form 1099-NEC from W-9 to Filing: Backup Withholding, the January 31 Deadline, and the 2026 $2,000 Threshold

The 1099-NEC threshold rises from $600 to $2,000 for 2026 payments (per IRS instructions): W-9 first, 24% backup withholding, Jan 31 deadline, IRIS e-file, and NC 4% ITIN withholding.

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