How to Send 1099-NEC Forms (due January 31)
If you paid a contractor (for example a 1099 driver or a mechanic who is not a company) enough during the year, you send them a 1099-NEC.
Who gets one
- Anyone who is not your employee and is not a corporation: 1099 drivers, independent mechanics, helpers.
- For payments in 2026 onward the limit is $2,000 or more in the year (it was $600 for 2025 and earlier).
- Employees get a W-2 instead, not a 1099.
When
- Give the form to the contractor and file it with the IRS by January 31.
What you need
- A W-9 from each contractor (name, address, SSN or EIN) - ask for it when you hire them
- Total you paid each one last year (your expenses / driver pay in the Bayloas portal help here)
Steps
- 1Make a list of everyone you paid over the limit last year, with their W-9.
- 2File free online with the IRS IRIS system (link below), or use your accounting software or tax preparer.
- 3Enter your EIN, then each contractor's details and the amount paid.
- 4Send each contractor their copy (email or mail) by January 31.
- 5Keep copies for at least 4 years.
Need help? We're here
Most carriers can do this on their own with the steps above. Rather have us do it? Bayloas carriers tap Have Bayloas do it for me, send the few details we need from the portal, and pay a small filing fee by card. Government fees you pay yourself on the official site - we send you the link. Questions? Email us or message your dispatcher.
Email: info@bayloas.com
This is a general guide, not legal or tax advice. Rules can change - check the official site linked above, or ask a tax professional if you're unsure.