Skip to main content
Level 7
October 31, 2025
Solved

Is the 1099-NEC filing requirement still $600?

  • October 31, 2025
  • 2 replies
  • 10 views

I thought I read that it went up to $2000 in 2025 but can't seem to find that now.

Best answer by jeffmcpa2010

Increase to $2000 is for 2026, was part of OBBB. No change for 2025 from what I have seen.

2 replies

Intuit Community Champion
October 31, 2025

From IRS, see link: https://www.irs.gov/instructions/i1099mec

File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.

  • At least $600 in:

  1. Services performed by someone who is not your employee (including parts and materials) (box 1); or

  2. Payments to an attorney (box 1). (See Payments to attorneys , later.)

 

File Form 1099-NEC or Form 1099-MISC to report sales totaling $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other commission basis for resale.

Level 10
October 31, 2025

Increase to $2000 is for 2026, was part of OBBB. No change for 2025 from what I have seen.