Do I need to send 1099s to my editors and contractors, including ones overseas?
Short answer
If you pay a U.S.-based contractor, like an editor, assistant or photographer, $2,000 or more for business work in 2026, you generally need to send them a Form 1099-NEC, so collect a W-9 before you pay them. Contractors outside the U.S. generally don't get a 1099.
Otavio Mayole, Co-founder, DeCypher FinancialsUpdated
The threshold was $600 for payments made before 2026. Form 1099-NEC is generally due to the contractor and the IRS by January 31.
How to stay on top of it:
- Get a W-9 before the first payment from every U.S. contractor. It gives you their legal name and tax number.
- Pay from your business account, so every payment is on record.
- Track totals per person through the year.
- For overseas contractors, collect a Form W-8BEN instead. No 1099 is needed.
Payments made by credit card or through a payment platform's goods and services option are usually reported by the platform, not by you.
Missed 1099s for past years? There are penalties per missed form, but late filing is better than none. We'll help you clean it up.
Paying family or friends for real work, like editing or appearing in content, works the same way: real work, a fair rate, a W-9 and a 1099 when you cross the threshold.