10/22/2026
Contractors: get the W-9 before you cut the next check.
For payments made in 2026, the 1099-NEC filing threshold went from $600 to $2,000 per payee. You still want a W-9 on file for every sub you pay, and 2026 1099s are due to recipients and the IRS by February 1, 2027 (January 31 falls on a Sunday).
Chasing a sub for a tax ID in late January is nobody's idea of fun.