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1099-NEC generator for payers (2025): recipient copies and a ready-to-file IRS upload
If you paid a contractor $600 or more for services in 2025, you must file Form 1099-NEC with the IRS and give the contractor a copy by January 31. This tool prepares the recipient copies (Copy B) for every contractor, the totals, and a CSV in the IRS IRIS bulk-upload layout — IRIS files Copy A for free, so you don't need paper red forms or a $5-a-form service. $2.99 per recipient form (or any 10 documents for $29); preview free.
Request a download key — $2.99 (checkout opening shortly; keys are emailed within a day)
The key arrives by email after checkout; paste it above, then Print / save PDF (choose “Save as PDF”). One key = one document; the 10-pack works on every document tool on this site. Nothing you type is stored on our servers.
— the recipient rows in the IRS bulk-upload column order; free even without a key.
Payers only — how this stays honest
- You enter your own EIN/TIN and attest that you are the payer and the amounts are what you actually paid. Copies print with the payer's details and a line saying Copy A is filed with the IRS by the payer.
- A contractor cannot use this to invent a 1099: the IRS matches every 1099-NEC to the payer's IRIS filing and to the recipient's return — a recipient copy without a filing behind it is worthless and a fraud.
- Recipient TINs print masked (***-**-1234), as the IRS permits on recipient copies.
Filing steps
- Collect each contractor's W-9 (name, address, TIN).
- Prepare the copies here; download the PDF (one page per recipient) and the CSV.
- Sign in or register at IRS IRIS (Information Returns Intake System) — free; use the 1099-NEC CSV template and transmit by January 31.
- Email or mail Copy B to each contractor by January 31. Keep the summary with your records; states with withholding may need their own copy.
Frequently asked
Do I need to file if I paid by PayPal or card?
No — payments by card or third-party network (PayPal Goods & Services, Stripe) are reported by the processor on 1099-K; 1099-NEC is for cash, check, ACH and Zelle-type payments of $600+.
Is Form 1096 required?
Not for electronic filing. IRIS replaces the 1096 transmittal.
Can a contractor use this to make their own 1099?
No. Without the payer's filing the form doesn't exist as far as the IRS is concerned, and creating one to show income you weren't paid is fraud. Contractors documenting real income should use the contractor statement in the pay stub generator with their bank statements.
What about 1099-MISC or 1099-K?
Rents, royalties and prizes go on 1099-MISC (same IRIS process); 1099-K is filed by payment processors, not by you.