THE BESIDE BLOG
A little clarity.
For your 1099s.
Practical 1099 guides for the businesses paying contractors.
From the first W-9 to the final payment review.
START WITH THE BASICS
1099s, explained.
One less thing to figure out.
What a 1099-NEC does, who needs one, and how payment records fit into the picture.
Read the explainer
Preparation guides
Get the records and the payment totals right.
How to prepare 1099s for contractors: checklist
Gather W-9s, reconcile contractor payments, review exceptions, and prepare a clear accountant handoff before filing your 1099-NEC forms.
1099 payments vs. invoices: which amounts count?
Understand why payment records drive 1099 preparation, how to handle unpaid and partially paid invoices, and when payment methods need separate review.
W-9 vs. 1099: a guide for businesses paying contractors
A W-9 collects a payee’s tax details. A 1099-NEC reports qualifying payments. Learn how the two fit together in a contractor preparation workflow.
Reporting & filing
Understand the rules and the next step.
1099-NEC vs. 1099-MISC: which form fits the payment?
Compare contractor-service payments with rent and other 1099-MISC categories, and learn why the purpose of each payment matters before filing.
1099-NEC threshold for 2026: what changed from 2025?
Compare the $600 threshold for 2025 with $2,000 for 2026, understand the exceptions, and separate the payment year from the filing season.
How to file 1099-NEC online with IRS IRIS
Understand the free IRS IRIS filing route, the TCC requirement, manual entry and CSV uploads, and what to check after submitting a 1099-NEC.
FROM READING TO READY
Your records.
A clearer starting point.
Match W-9s with payment records, review the questions,
and download your completed 1099-NEC recipient copy.