--- title: "1099-NEC threshold for 2027: $2,100, up from $2,000" description: "1099-NEC and 1099-MISC threshold for 2027: $2,100 (was $2,000). IRS, effective Jan 1, 2027. What changed, who it affects, and the official source." canonical: https://resellerindex.com/changes/irs/2027-01-01-irs-1099-nec-misc-2100-threshold/ last_updated: 2026-11-12 publisher: "The Reseller Index" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" --- [Change tracker](https://resellerindex.com/changes/) / [IRS](https://resellerindex.com/changes/irs/) # 1099-NEC and 1099-MISC threshold for 2027: $2,100 (was $2,000) 1. [IRS](https://resellerindex.com/changes/irs/) Tax Effective Jan 1, 2027 · announced Nov 5, 2026 Rev. Proc. 2026-35 raises the reporting threshold for payments described in section 6041(a), which covers contractor pay on Form 1099-NEC and business rent on Form 1099-MISC, to $2,100 for payments made in calendar year 2027, its inflation adjustment of the $2,000 figure that applies to 2026 payments. A business generally owes a 1099-NEC to an independent contractor, such as a packer, photographer or virtual assistant, paid $2,100 or more over 2027, except for payments made by card or through a payment app, which belong on Form 1099-K instead; business rent of $2,100 or more goes on Form 1099-MISC. General information, not tax advice: check with a tax professional. Your net on a $10 / $25 / $50 sale: n/a / n/a / n/a No per-sale effect; it decides which helpers are owed a form. A contractor paid $2,050 over 2027 is owed no 1099-NEC, while the same total paid over 2026 is owed one under the $2,000 floor. Source: [IRS Rev. Proc. 2026-35, section 3.52](https://www.irs.gov/pub/irs-drop/rp-26-35.pdf) · [IRS news release IR-2026-133, Nov. 5, 2026: tax year 2027 inflation adjustments](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2027-taxpayers-continue-to-benefit-from-the-working-families-tax-cuts) · verified Nov 12, 2026 Get IRS changes in the free weekly email: https://resellerindex.com/subscribe/ ## Cite this The Reseller Index change tracker, "1099-NEC and 1099-MISC threshold for 2027: $2,100 (was $2,000)," https://resellerindex.com/changes/irs/2027-01-01-irs-1099-nec-misc-2100-threshold/, verified Nov 12, 2026. Free to reuse with a link (CC BY 4.0). First published on the tracker Nov 12, 2026. ## Related - [1099-K for resellers](https://resellerindex.com/guides/1099-k-for-resellers/) ## More IRS changes - [Car loan interest deduction: final rules take effect Nov 9, 2026](https://resellerindex.com/changes/irs/2026-11-09-irs-car-loan-interest-final-regulations/) - [Draft 2026 Schedule C instructions give vehicle loan interest its own line (16b)](https://resellerindex.com/changes/irs/2026-10-08-irs-schedule-c-draft-vehicle-loan-interest-line/) - [Payment apps' 24% backup withholding: the $20,000 and 200-transaction floor is final](https://resellerindex.com/changes/irs/2026-08-10-irs-backup-withholding-20000-final/) - [IRS raises the 2026 business mileage rate to 76 cents from July 1](https://resellerindex.com/changes/irs/2026-07-01-irs-mileage-76-cents/) [All IRS changes](https://resellerindex.com/changes/irs/) · [Every platform](https://resellerindex.com/changes/) --- The Reseller Index How this site is made: an AI model reads the official sources, writes the pages and does the math. Before an update goes live, scripts check every page against our data files for the key postage prices, platform fees and dates we track, and check quotes on our USPS pages and most fee and reference pages against saved copies of their sources (our tax and law pages aren't covered yet). A full-time reseller owns and runs the site. No page is marked as read and checked by the owner yet; when one is, it will say so, with the date. Our pages link the official sources they use, or the pages that do, and show when we checked them. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. Visits are counted by our own server and by Cloudflare Web Analytics. No ad trackers or ad cookies.