US 1099-NEC & W-2 Preparer (Year-End Forms & TIN Checks)
Turns contractor payments and payroll totals into 1099 and W-2 copies, with IRS checks.
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- Free preview: every count, and the per-payee totals and checks of up to 3 payees, with the amounts on the forms hidden.
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Your business
State ID numbers and settings
Contractors Forms 1099-NEC and 1099-MISC
Import payments from CSV or Excel
Payments dated outside 2026 are left out.
Which column holds what
Employees Form W-2
Import payroll totals from CSV or Excel
Which column holds what
Forms and checks
Due dates and filing
- Form W-2: Copies B, C and 2 to each employee, and Copy A with Form W-3 to the Social Security Administration, by February 1, 2027.
- Form 1099-NEC: Copy B to each recipient, and Copy A to the IRS, by February 1, 2027.
- Form 1099-MISC: Copy B to each recipient by February 1, 2027, or by February 16, 2027 when box 10 holds gross proceeds paid to an attorney; Copy A to the IRS by March 1, 2027 on paper or March 31, 2027 electronically.
A due date on a weekend or a legal holiday (such as Washington’s Birthday in February) moves to the next business day, and the dates above already do.
These copies are for recipients, employees and state returns: the preparer never prints the red, scannable Copy A and files nothing. File Copy A of Forms 1099 through the IRS’s online filing system or on official forms, and Copy A of Form W-2 with the Social Security Administration. Many states want copies or returns of their own: check with your state’s revenue department.
This prepares forms from your figures and is not tax advice; check thresholds and amounts against IRS and SSA rules before you file.
Contractors
Employees
Your data
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Payments
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the US 1099-NEC & W-2 Preparer (Year-End Forms & TIN Checks)
Prepare the year-end forms for the people you paid: Form 1099-NEC and Form 1099-MISC for contractors and other payees, and Form W-2 for employees. Import the year’s payments from your books, bank export or accounting software (CSV or Excel), or type them in, add each payee’s Form W-9 or W-4 details, and the preparer totals what you paid each contractor, applies the reporting thresholds and builds each employee’s W-2 boxes from the payroll totals.
For contractors it applies the instructions for Forms 1099-MISC and 1099-NEC: nonemployee compensation of $2,000 or more on Form 1099-NEC; rents, other income and medical and health care payments of $2,000 or more, royalties of $10 or more and gross proceeds paid to an attorney of $600 or more on Form 1099-MISC; any payment with backup withholding, whatever the amount. Payments made by card or through a payment network (PayPal, Venmo, Stripe and the like) are left out, because they are reported on Form 1099-K; payments to corporations are left out, except for legal services and medical and health care payments. Every TIN is checked: its length, the EIN prefixes the IRS lists, the ITIN ranges, and an ITIN given for an employee.
For employees it works out the W-2 from the payroll totals as the General Instructions for Forms W-2 and W-3 and Publication 15-B set them out: box 1 after 401(k), 403(b) and 457(b) deferrals and cafeteria-plan, HSA, dependent care and commuter exclusions; box 3 up to the social security wage base; box 5 with no limit; boxes 4 and 6 checked against the 6.2% and 1.45% rates (plus 0.9% above $200,000); box 12 codes C, D, E, G, W, AA, BB, DD, TP and TT; and the retirement-plan box.
With a Premium pass, download Copy B and Copy 2 of each Form 1099 and Copies B, C and 2 of each Form W-2 as substitute forms built to Publication 1179 and Publication 1141, with the official instructions for recipients and employees, and the worksheet of every box as CSV. The free preview shows every count and the totals and checks of up to 3 payees, with the amounts on the forms hidden. Copy A, the red and scannable copy, is never part of what a pass unlocks: the preparer does not print it and files nothing, so send Copy A of Forms 1099 through the IRS’s online filing system or on official forms, and Copy A of Form W-2 to the Social Security Administration.
How to use it
- Enter your business: name, EIN, address, the telephone number recipients can call, and any state employer ID numbers.
- Under Contractors, import the year’s payments (one row per payment, or one per payee with the total) or add them by hand. Check each payee’s W-9 details — tax classification, TIN and address — and each payment’s method and kind.
- Under Employees, import the payroll register’s year totals or type them: gross pay, tips, pre-tax deductions, Roth contributions, benefits and the tax withheld.
- Read Forms and checks: who gets which form, what was left out and why, and every TIN, address or withholding problem to fix.
- With a Premium pass, download the Form 1099 copies, the Form W-2 copies and the worksheet; the free preview shows the counts and the totals and checks of up to 3 payees. Save your data as a file at any time.
Examples
Individual · $1,500 + $1,000 by check · $3,000 by credit card
Form 1099-NEC, box 1a $2,500.00. The $3,000.00 paid by card is left out: the card company reports it on Form 1099-K.
C corporation · $4,000 attorney’s fees · $900 settlement paid through the firm · $3,000 office rent
Form 1099-NEC box 1a $4,000.00 and Form 1099-MISC box 10 $900.00 (legal payments to corporations are reported); the rent to a corporation is not.
Gross pay $60,000 · 401(k) $3,000 · section 125 health premiums $2,400
Box 1 $54,600.00 · box 3 and box 5 $57,600.00 · box 4 $3,571.20 · box 6 $835.20 · box 12 D $3,000.00 · retirement plan checked.
Common uses
- A small business or nonprofit preparing its contractors’ 1099s from a year of bookkeeping exports.
- A household or small employer without a payroll service turning year totals into W-2 copies for employees.
- An accountant checking a client’s list of vendors for missing W-9s, wrong TINs and corporations before filing.
Who gets a Form 1099
- 1099-NEC, box 1a: payments for services (parts and materials included) of $2,000 or more to a payee in the year, and attorney’s fees of $2,000 or more even when the law firm is a corporation.
- 1099-MISC: rents (box 1), other income such as prizes (box 3) and medical and health care payments (box 6) of $2,000 or more; royalties of $10 or more (box 2); gross proceeds paid to an attorney, such as a settlement, of $600 or more (box 10).
- Backup withholding (box 4) is reported whatever the amount.
- Not reported here: card and payment-network payments (Form 1099-K), payments for goods only, and payments to corporations other than for legal services and medical and health care.
The thresholds come from the instructions for Forms 1099-MISC and 1099-NEC; they may be adjusted for inflation in later years, and the preparer is set for the year shown in it.
How the W-2 boxes are worked out
- Box 1 = gross pay + reported tips − 401(k), 403(b) and governmental 457(b) deferrals − section 125 (cafeteria plan) health premiums and health FSA − HSA contributions through the cafeteria plan − dependent care benefits up to the exclusion − pre-tax transit and parking + the taxable cost of group-term life insurance over $50,000.
- Box 3 is the same without taking out the deferrals or adding tips, up to the social security wage base; box 7 holds the tips, and boxes 3 and 7 together stop at the wage base. Box 5 has no limit.
- Box 4 is 6.2% of boxes 3 and 7; box 6 is 1.45% of box 5 plus 0.9% of Medicare wages above $200,000. Enter what your payroll actually withheld, and any difference of more than a dollar is pointed out.
- Box 12 shows code C (group-term life), D (401(k)), E (403(b)), G (457(b)), W (HSA), AA and BB (Roth), DD (cost of employer health coverage, for information), TP (cash tips) and TT (qualified overtime). Box 13 “Retirement plan” is checked when the employee made 401(k) or 403(b) contributions; set it yourself when they were an active participant in another way (for example when only you contributed to their account), and leave it unchecked for 457(b) deferrals alone, as the instructions say. Code TP also needs the Treasury Tipped Occupation Code in box 14b.
The rules are those of the General Instructions for Forms W-2 and W-3 and the limits those of Publication 15-B.
The substitute forms
The copies follow the rules for forms you print yourself. A Form 1099 recipient statement carries the tax year, form number and form name together, the OMB number, the official box numbers and captions with “Federal income tax withheld” in bold, your telephone number, the Copy B legend and the official instructions for the recipient (Publication 1179). A Form W-2 copy carries boxes 1 to 6 in the upper right in the official order, boxes 1 and 2 outlined on Copy B, the copy labels, the note on Copy C, and the Notice to Employee with the earned income tax credit notice (Publication 1141). Recipients’ and employees’ TINs may show only their last four digits, which is allowed on these copies; your EIN is always shown in full. No logo or advertising is printed on any copy.
Due dates and filing
- Form W-2: Copies B, C and 2 to employees and Copy A to the Social Security Administration by January 31 (General Instructions for Forms W-2 and W-3).
- Form 1099-NEC: Copy B to recipients and Copy A to the IRS by January 31.
- Form 1099-MISC: Copy B to recipients by January 31 (February 15 when box 10 holds gross proceeds paid to an attorney), and Copy A to the IRS by February 28 on paper or March 31 electronically (Publication 1099, the Guide to Information Returns).
A due date that falls on a weekend or a legal holiday moves to the next business day; the tool shows the exact dates for the year it prepares. Forms W-2 and 1099 are counted together: with 10 or more information returns in total you must file all of them electronically, unless the IRS grants a hardship waiver. Many states also want copies of Forms 1099 and W-2 or their own returns: check with your state’s revenue department.
TIN checks
A TIN has nine digits. An EIN is written 00-0000000 and starts with one of the prefixes the IRS lists; an ITIN begins with 9 and has 50 to 65, 70 to 88, 90 to 92 or 94 to 99 as its fourth and fifth digits (Publication 1915); anything else written 000-00-0000 is read as an SSN, whose shape only is checked. An ITIN is never accepted in place of an employee’s social security number on Form W-2. A payee without a TIN is pointed out: ask for a Form W-9 before you file, because payments to payees who do not give one are subject to backup withholding.
Limitations
- This prepares forms from your figures and is not tax advice; check thresholds and amounts against IRS and SSA rules before you file.
- It prepares the recipient and employee copies only: it does not make Copy A, the IRIS upload file or the EFW2 file for the SSA, and it files nothing.
- Box 12 codes other than C, D, E, G, W, AA, BB, DD, TP and TT, allocated tips, nonqualified plans, third-party sick pay amounts and corrected forms (W-2c, corrected 1099s) are not worked out; enter or check them with your payroll records.
- Catch-up deferrals, HSA and FSA limits and state rules are not checked beyond the notes shown.
Privacy
Everything happens in your browser: payments, payroll figures and TINs are not uploaded, and nothing is kept in this browser. Save your data as a file to come back to it.
Frequently asked questions
What do I get without a pass?
Without a pass, US 1099-NEC & W-2 Preparer (Year-End Forms & TIN Checks) shows every count, and the per-payee totals and checks of up to 3 payees, with the amounts on the forms hidden. Until you unlock it, the result can’t be downloaded. A Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
Do I need a 1099 for someone I paid through PayPal or by card?
Not on Form 1099-NEC or 1099-MISC. Payments made by credit or debit card, or through a payment network such as PayPal, Venmo or Stripe, are reported on Form 1099-K by the card company or the network, so the preparer leaves them out. Mark each payment’s method, and payments by check, cash, ACH, wire or Zelle are counted.
What if the contractor is a corporation?
Payments to C and S corporations (and LLCs taxed as one) are generally not reported. Legal services and medical and health care payments are the exceptions: attorney’s fees go in Form 1099-NEC box 1a, settlements paid to a law firm in Form 1099-MISC box 10, and medical payments in box 6, even for a corporation. Use the payee’s Form W-9 to know its tax classification.
Can I file these copies with the IRS?
No. They are Copy B and Copy 2 (Forms 1099) and Copies B, C and 2 (Form W-2), for recipients, employees and state returns. Copy A must be filed electronically or on the official scannable red forms; the preparer never prints it.
Why do boxes 4 and 6 say they were worked out?
When you leave the social security and Medicare tax withheld empty, the preparer works them out from the rates. Enter the amounts your payroll actually withheld: the form must show those, and a difference of more than a dollar from the rates is pointed out so you can check your payroll.
What does the free preview show?
Every count — payees, forms needed, payees below the threshold or exempt, employees — and for up to 3 payees their totals and checks, with the amounts that go on the forms hidden. A Premium pass shows every payee and box and unlocks the PDFs and the worksheet.