Three things that make 1099 season go wrong
1. The wrong threshold
The threshold for 2026 payments is $2,000, not $600. It's a single editable cell, so you won't file forms you don't need or miss ones you do.
2. Card and PayPal payments counted twice
If you paid by credit card or PayPal/Venmo goods & services, the processor reports it on a 1099-K. Those rows are excluded automatically.
3. W-9s collected too late
Anyone over $1,500 is flagged with "get W-9 now", and copy-paste request emails are included. Corporations are marked exempt, but attorneys always count.
What's inside
- Contractors tab for up to 100 payees: entity type from their W-9, W-9 received and when, and address. Only the last 4 digits of the TIN are stored, never a full SSN
- Payments log with 1,000 rows. Dropdowns for contractor, method and type (services, rent, goods, reimbursement)
- 1099 Status: for each contractor, total paid, the amount that counts for NEC, the amount excluded, rent for 1099-MISC, the action, the form and how far they are from the threshold
- W-9 Request emails: a first request, a reminder and a backup-withholding notice
- Deadlines tab with days left, plus a sample copy with 7 example payees that shows every status
How it works
- Add each contractor from their W-9 (or mark W-9 as missing).
- Log 2026 payments. Paste from your bank or accounting export if that's easier.
- Open 1099 Status, filter on the Action column, and send the W-9 requests now.
- In January, file the ones marked FILE 1099 through the free IRS IRIS portal, your payroll provider or your CPA.
Worked example (from the sample file)
Maple Street Design LLC paid 7 payees in 2026:
| Payee | Counts for NEC | Action |
|---|---|---|
| Jordan Reyes (sole prop) | $4,050 | FILE 1099 (a $220 materials payment excluded) |
| Priya Nair (single-member LLC) | $1,500 | Watch: $500 under the threshold (a $500 PayPal payment excluded) |
| Brightline Media (C corp) | $4,800 | No 1099 (corporation) |
| Sam Okafor (individual) | $2,000 | GET W-9 NOW, then file |
| Hall & Weiss LLP (attorneys) | $2,600 | FILE 1099 (law firms count even as corporations) |
| Dana Kim (individual) | $360 | No 1099 yet ($1,400 paid by card goes on a 1099-K) |
| Lakeside Properties (landlord) | $11,000 rent | FILE 1099-MISC |
Who it's for
It's for US small businesses, landlords, agencies and bookkeepers who pay between 1 and 100 independent contractors and would rather not buy software just for 1099 season. It's not a filing service and doesn't cover payroll (W-2) or foreign payees beyond flagging that they need a W-8.
Get it
One-off payment · instant download · sales tax calculated at checkout where applicable
- Blank workbook + sample (.xlsx)
- W-9 request email templates
- Google Sheets setup steps
- 14-day no-questions refund
After payment you're taken straight to your download page. Stripe also emails a receipt.
FAQ
What's the 1099-NEC threshold for 2026?
For payments made in 2026 (filed in early 2027), it is $2,000, up from $600, under the One Big Beautiful Bill Act. It's an editable cell in Settings, so you can change it if the IRS adjusts it in later years.
When is the 1099-NEC due?
February 1, 2027, to both the contractor and the IRS, because January 31 falls on a Sunday. There's no later e-file date for 1099-NEC.
Do I send a 1099 to someone I paid by credit card or PayPal?
Usually not. Payments made by card or through a third-party network (such as PayPal or Venmo goods & services) are reported by the processor on Form 1099-K. The tracker excludes those rows automatically.
Do corporations get a 1099?
Generally no, including LLCs that elect to be taxed as an S or C corp. The exception is attorneys and law firms, who get a 1099-NEC whatever their entity type, and the tracker handles that.
Does it file the forms?
No. It tells you who to file for and keeps the details together. You can file free through the IRS IRIS portal, or through your payroll provider or CPA. If you file 10 or more information returns in total, you have to e-file.
Is it safe to store SSNs in it?
Don't store them. It only asks for the last 4 digits of each TIN. Keep the W-9 itself somewhere secure.
Does it work in Google Sheets or on a Mac?
Yes. It works in Excel 2010 or later, Microsoft 365, Excel for Mac, Google Sheets and LibreOffice. There are no macros.
Who is GPT Shop?
GPT Shop Ltd is a small UK company (no. 15766335) that makes practical spreadsheets for small businesses. Checkout is handled by Stripe, and you can get a refund within 14 days.
Is this tax advice?
No. It's a recordkeeping tool based on the IRS instructions for Forms 1099-MISC and 1099-NEC. For edge cases such as medical payments, fishing boat proceeds or backup withholding, check irs.gov or ask your CPA.
More from GPT Shop
Refund policy
Email gptshop@mail.grokbot.com within 14 days of purchase and we'll refund you in full. You don't need to give a reason.