1099-NEC vs 1099-K: which one you'll get in 2026

Gig apps and clients report what they pay you on one of two forms. Which one you get depends on how you were paid, and the rules changed for 2026.

Form 1099-NEC

Sent by a business that paid you directly for work as a contractor. DoorDash, Instacart, Amazon Flex and most freelance clients use this form.

New for 2026: a payer only has to send a 1099-NEC if it paid you $2,000 or more during the year. The threshold was $600 for years. The change applies to payments made in 2026 and later.

Form 1099-K

Sent by a payment platform or marketplace that processed payments for you, such as Uber and Lyft for rides, or Etsy and eBay for sales.

The federal threshold is back to more than $20,000 and more than 200 transactions in a year. Some states set lower limits for their own reporting.

A 1099-K shows gross payments. For rideshare drivers that includes fees the platform kept, so you deduct those fees as a business expense. For sellers, it doesn’t subtract refunds, shipping or fees, which you account for on your return.

No form? You still owe tax

This is the most common mistake. The thresholds only decide whether a form is sent. They don’t change what’s taxable:

• All business income is taxable income, however small.
• Self-employment tax applies once your net profit from self-employment is $400 or more.

Use your platform’s yearly earnings summary or your bank deposits to find your total.

Both forms from one platform?

Possible. For example, Uber may send a 1099-K for trip payments and a 1099-NEC for referral bonuses. Report both. Just don’t count the same money twice.

Want to see what you owe? Try the self-employment tax calculator or the calculator for your app, like DoorDash or Uber.