Accountio / Templates / 1099 season / Vendor 1099 tracker

1099 tracker template for 2026 vendor payments

List every vendor a business paid in 2026 and see which ones need a Form 1099-NEC or 1099-MISC under the new $2,000 threshold, and which still owe you a W-9. This 1099 tracker template is one Excel workbook with room for 300 vendors.

US firms
Free
In the pack
1099 season pack
Files
4, Word and Excel

Get the pack by email

What the tracker looks like

Vendor 1099 tracker template
What the tracker coversSheet or column in the tracker
The thresholds for 2026 payments
✓
Thresholds$2,000 for services, rents, other income and medical payments, $10 for royalties and $600 for gross proceeds to an attorney, with the form and box for each
One row per vendor
✓
VendorsVendor name, tax classification from the W-9 and whether a W-9 is on file
Payments by type
✓
Services (check, ACH, cash), Rents, Royalties, Other income, Medical and health care, Gross proceeds to an attorneyTotals for the year, entered by type of payment
Card and payment app payments left out
✓
Card or payment app payments (left out)Reported by the card company or app on Form 1099-K, so they don't count
Corporations left out, with the exceptions
✓
Form neededNo form for corporations, except for attorneys and medical and health care payments
Which form each vendor needs
✓
Form needed1099-NEC, 1099-MISC, both, or None
Missing W-9s
✓
CheckFlags every vendor who needs a form but has no W-9 on file
How many forms to file
✓
SummaryForms 1099-NEC and 1099-MISC, vendors needing a W-9 and whether you must file electronically
The filing dates
✓
DeadlinesThe 2027 due dates for each form, to recipients and to the IRS, adjusted for weekends

When you need it

A business that pays a vendor $2,000 or more in 2026 for services in the course of its trade or business usually has to file Form 1099-NEC, up from $600 for earlier years. Form 1099-NEC goes to the vendor and the IRS by January 31. Use this one when:

  • You prepare 1099s for small business clients and need each client's vendor list in one format
  • A client paid contractors, landlords or attorneys during the year
  • You need to know before January which vendors still owe a W-9
  • You want to know whether a client must file electronically

How to use the 1099 tracker template

  1. Send it to each business client in November. Ask them to list every vendor paid in 2026, alongside the pack's year-end client letter.
  2. Choose each vendor's tax classification. Take it from the vendor's Form W-9 and pick it from the list. Mark whether a W-9 is on file.
  3. Enter the totals by type of payment. Put card and payment app payments in their own column, so they are left out.
  4. Chase the missing W-9s. Send the pack's W-9 request letter to every vendor the Check column flags.
  5. Check the Summary in January. It shows how many forms to file and whether you must file electronically. Then file through IRIS or your software.

Questions

What is the 1099 threshold for 2026?

For payments made in 2026, Form 1099-NEC and most Form 1099-MISC boxes are needed for payments of $2,000 or more. Royalties stay at $10 and gross proceeds paid to an attorney stay at $600. The $2,000 amount can be adjusted for inflation from 2027.

Do I need to send a 1099 to an LLC?

It depends on how the LLC is taxed. An LLC treated as a C or S corporation follows the corporation rule, so it generally doesn't get a form. A single-member LLC or an LLC taxed as a partnership isn't covered by that exception, so payments at or above the threshold are reported.

Do I need to send a 1099 to a corporation?

Generally no. The exceptions are payments for legal services, which are reported even if the law firm is a corporation, and payments for medical or health care services.

Do card or payment app payments go on a 1099-NEC?

No. Payments made by credit card, debit card or through a payment app are reported on Form 1099-K by the card company or app, so you leave them off Forms 1099-NEC and 1099-MISC.

When must you file 1099s electronically?

If you file 10 or more information returns in total for the year, counting W-2s and every type of 1099 together, you must file them electronically.

Also in the 1099 season pack

W-9 request letterYear-end client letterQuick reference

See the whole pack →

Who it's for

Accountants and bookkeepers who prepare 1099s for small business clients, and finance teams that file their own.

Last checked

Checked against the IRS instructions for Forms 1099-MISC and 1099-NEC for 2026 in November 2026.