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IRS PayrollPublished September 2, 2026

IRS Raises the 1099-MISC and 1099-NEC Reporting Threshold to $2,000 for 2026

What changed

IRS raised the 1099-MISC/NEC information-reporting threshold to $2,000 for 2026 payments under the new Working Families Tax Cuts law.

Who it applies to

Employers and businesses that file Form 1099-MISC, 1099-NEC, or W-2 information returns for payments/wages made in 2026.

Official source

https://www.irs.gov/businesses/small-businesses-self-employed/payroll-professionals-tax-center-information-for-payroll-professionals-and-their-clients

Detected by RegWatch monitoring on August 4, 2026. Always confirm details against the official source above — this page is a summary, not legal advice.

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