Free vendor review tool
1099 Eligibility Checker
Answer a few categorical questions about one vendor payment to see whether it generally enters 1099 review, which form and box apply, and which IRS rule supports the result.
A private, categorical first pass
The checker applies a versioned set of IRS reporting rules to one payment scenario. It never asks for names, TINs, SSNs, EINs, email addresses, vendor IDs, or free text.
Results explain the rules for review workflows and are not tax or legal advice; reporting decisions stay with the firm and its qualified reviewers.
Q1 of 6
Rules version 2026-07-15.1
What year was the payment made?
Checking the next rule...
Methodology
Rules used by the checker
Each row comes from the same versioned rule catalog used to produce checker results. Pending facts remain reviewer paths until their cited instructions are verified.
2025
Services
Threshold: $600. Form 1099-NEC, box 1. The category generally carries the configured corporate exemption.
Read the cited primary source2025
Rent
Threshold: $600. Form 1099-MISC, box 1. The category generally carries the configured corporate exemption.
Rent paid through a real estate agent or property manager follows the property-manager rule.
Read the cited primary source2025
Legal: attorney fees for services
Threshold: $600. Form 1099-NEC, box 1. The configured corporate exemption does not apply to this category.
Read the cited primary source2025
Legal: settlement or other gross proceeds to an attorney
Threshold: $600. Form 1099-MISC, box 10. The configured corporate exemption does not apply to this category.
If gross proceeds involve multiple recipients, route the allocation and reporting treatment to a qualified reviewer.
Read the cited primary source2025
Medical or health care
Threshold: $600. Form 1099-MISC, box 6. The configured corporate exemption does not apply to this category.
Read the cited primary source2025
Royalties
Threshold: $10. Form 1099-MISC, box 2. The category generally carries the configured corporate exemption.
Royalties carry their own threshold in the instructions.
Read the cited primary source2026
Services
Threshold: $2,000. Form 1099-NEC, box 1. The category generally carries the configured corporate exemption.
Read the cited primary source2026
Rent
Threshold: $2,000. Form 1099-MISC, box 1. The category generally carries the configured corporate exemption.
Rent paid through a real estate agent or property manager follows the property-manager rule.
Read the cited primary source2026
Legal: attorney fees for services
Threshold: $2,000. Form 1099-NEC, box 1. The configured corporate exemption does not apply to this category.
Read the cited primary source2026
Legal: settlement or other gross proceeds to an attorney
Threshold: $600. Form 1099-MISC, box 10. The configured corporate exemption does not apply to this category.
If gross proceeds involve multiple recipients, route the allocation and reporting treatment to a qualified reviewer.
Read the cited primary source2026
Medical or health care
Threshold: $2,000. Form 1099-MISC, box 6. The configured corporate exemption does not apply to this category.
Read the cited primary source2026
Royalties
Threshold: $10. Form 1099-MISC, box 2. The category generally carries the configured corporate exemption.
Royalties carry their own threshold in the instructions.
Read the cited primary sourceShare the tool
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Use this iframe to show the categorical question flow and cited results without the FormSignal site navigation.
<iframe src="https://formsignal.co/tools/1099-eligibility-checker/embed" title="1099 Eligibility Checker by FormSignal" width="100%" height="720" loading="lazy" referrerpolicy="origin"></iframe>Frequently asked questions
How does the checker decide?
It follows the cited IRS instructions through a fixed set of categorical questions, then applies the rule configured for the selected year and payment category.
What does the checker do with my data?
Answers are not stored. The checker collects no names, TINs, email addresses, vendor identifiers, or free text. Analytics contains only approved categorical values.
Why do results say generally?
Payment facts and reporting categories vary. The checker supports a review workflow, and reporting decisions stay with the firm and its qualified reviewers.
Does the checker file 1099s?
The checker explains collection and readiness rules for review workflows. Filing decisions and form submission stay outside this tool.