Direct payments tracked
$3,650
Total direct contractor payments entered for planning review.
Free contractor tool
1099 contractor payment tracker for U.S. small businesses
Estimate which direct contractor payments may need 1099 review, then keep W-9s, contractor records, expenses, and reports organized in Cadus.
Interactive estimator
1099 Contractor Payment Tracker
IRS guidance notes that the statutory reporting threshold for certain payments, including Form 1099-NEC nonemployee compensation, increased to $2,000 for payments made after December 31, 2025.
| Contractor | Amount | Direct payment | Status | Remove |
|---|---|---|---|---|
| Review for Form 1099-NEC | ||||
| Below 2026 threshold | ||||
| Review processor rules |
Review count
1
Contractors at or above the 2026 planning threshold.
Before you rely on it
This tracker does not file Form 1099-NEC.
Payments through cards or third-party settlement networks may follow different reporting rules.
Use tax software, payroll software, or a qualified professional for final filing decisions.
What this tool uses
For 2026 planning, the updated threshold is $2,000 for applicable payments made after December 31, 2025.
Prior rules used a $600 threshold, so older tax years may be different.
Payment method, contractor entity type, and legal-service exceptions can change reporting treatment.
Best for
Small businesses that pay independent contractors directly by cash, check, ACH, or similar methods.
Owners who collect W-9s and want to see which vendors are near the reporting threshold.
Self-employed businesses that want contractor records near expenses and accountant exports.
How to use the estimate
Track payments
Enter each contractor and the direct payments made during the year.
Flag review
See which contractors are below, close to, or above the current 2026 planning threshold.
Prepare records
Keep W-9 details, contractor expenses, payment summaries, and exports ready for final filing decisions.
Why Cadus helps after the calculator
Estimates are useful, but records win tax season
Cadus helps organize contractor records and payment summaries next to expenses, receipts, income, tax reports, and accountant exports. It is a recordkeeping layer, not a replacement for tax filing software.
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