> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.booksgpt.ai/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# File your 1099-NEC

BooksGPT adds up what you paid each contractor and shows who needs a 1099. You or your CPA file from it.

## 1. Mark your contractors

1. Open **All pages** in the left sidebar, then under **Payroll** click **[Contractors](https://app.booksgpt.ai/go/contractors)**.
2. Click **Add contractor**, or turn on 1099 tracking for a vendor you already have.
3. Enter their W-9 details: legal name, tax classification, and tax ID.

|| The header tells you who is still missing a W-9, which is the thing that actually blocks filing.

![The Contractors page showing how many are tracked for 1099 and how many are missing a W-9](https://booksgpt.ai/help/1099/contractors.png)

## 2. Open the worksheet

- Open **All pages**, then under **Reports** click **[1099s](https://app.booksgpt.ai/go/1099)**.
- Pick the tax year at the top right. In January to March we default to last year, which is the one you are filing.

![The 1099 worksheet listing each payee with total paid, paid by card, and the reportable total](https://booksgpt.ai/help/1099/worksheet.png)

### Read it like this

- **Total paid** is every dollar of cash that reached them.
- **Paid by card** is subtracted. Your card processor reports those on a 1099-K, so including them would report the vendor twice.
- **Reportable** is what is left, and what your CPA starts from.
- **Needs a 1099** appears once the reportable total passes the threshold.
- The column headings stay at the top while you scroll a long list. If the worksheet is wider than your screen, it scrolls sideways and **Payee** stays on the left.

## 3. Know this year's threshold

- Payments made **through 2025**: $600.
- Payments made **in 2026 and after**: **$2,000**. The One Big Beautiful Bill Act raised it.

|| 2027 onward is inflation-adjusted and the IRS has not published the figure, so we show $2,000 and flag it. Confirm with your CPA.

## 4. Export and file

- Click **Export**, then pick **Excel (.xlsx)** or **CSV (.csv)** for your own records or your CPA. Same columns either way.
- On a single form view, the same menu also has **Export for tax1099**, formatted for the filing service. That item stays CSV. It is a machine format, not a spreadsheet.

|| BooksGPT prepares the worksheet and the export. It does not file for you.

## Things to check before you file

- Marking a vendor for 1099 tracking makes them eligible, not automatically reportable. Take out anything paid for goods or a reimbursement.
- Corporations are generally not reportable, with two exceptions that are: attorneys and medical or health-care providers.
- Click any box amount to enter a signed adjustment with a note. Adjustments carry into the exports.
- Use **Box mapping** to tell us which accounts belong in which box. Anything unmapped is shown as unclassified rather than quietly filed in the wrong place.

We do 1099-NEC, MISC, INT, and DIV. We never produce a 1099-K, because that is a form your payment processor files, not you.