Fort Myers 1099-NEC and 1099-MISC filing guide for small businesses (who gets one, due dates, and how to e-file)

1099 season can feel like cleaning out a packed garage. You know something important is in there, but finding it takes time.

This 1099 filing guide is for Fort Myers small business owners who pay contractors, vendors, and service providers. It covers who should get a 1099-NEC or 1099-MISC, the right due dates for forms filed in 2026 (for 2025 payments), and the simplest ways to e-file.

If you get the form type, totals, and deadlines right, you'll avoid most year-end headaches.

Think of Forms 1099 as a year-end paper trail. You're telling the IRS, "Here's who we paid, and why."

In general, you issue a 1099 when you make business payments (not personal payments) to a payee in the course of your trade or business. Most Fort Myers companies run into 1099s through contractors, repairs, cleaning, property work, and professional services.

Here's the practical split:

• Form 1099-NEC : Use it for nonemployee compensation , usually payments for services to independent contractors. The common trigger is $600 or more paid during 2025.
• Form 1099-MISC : Use it for certain other payments, like rent , prizes/awards , and medical payments , again usually when totals hit $600 or more .

For the official IRS definitions and box-by-box rules, keep the IRS instructions bookmarked: Instructions for Forms 1099-MISC and 1099-NEC.

A few real-world scenarios:

• A contractor pays a handyman, painter, or pressure-washing subcontractor by check. That often goes on 1099-NEC .
• A property manager pays rent to an individual owner or an LLC. That often goes on 1099-MISC (rent).
• A business pays a medical clinic for employee drug screens. That can be 1099-MISC (medical/health care payments).

Some situations follow special rules:

• LLCs : Don't decide based on "LLC" alone. An LLC can be taxed as a sole prop, partnership, or corporation. Your best move is to collect a W-9 up front, then follow what it says. The IRS summary page is helpful here: Reporting payments to independent contractors.
• Corporations : Many payments to C-corps and S-corps aren't reportable, but there are exceptions.
• Attorneys : Attorney payments are a big exception. Legal fees often require a 1099 even if the law firm is incorporated. Also, some legal settlements require reporting "gross proceeds" to an attorney on 1099-MISC (not the same as fees).
• Credit card, debit card, PayPal, Venmo, Stripe : If you paid by card or through a third-party network, you typically don't issue 1099-NEC or 1099-MISC for that payment. Payment processors handle reporting on Form 1099-K when required.
• Backup withholding : If you withheld federal tax (often 24 percent) because a payee didn't provide a TIN or the IRS required it, you generally must file the 1099 even if the total paid was under $600.

For 2025 payments, you'll file forms in early 2026. Deadlines aren't flexible, so it helps to treat them like a fixed appointment.

Because January 31, 2026 falls on a Saturday, the next business day applies for deadlines that land on that date. That moves the common January 31 deadline to Monday, February 2, 2026 .

The IRS also has a stricter e-file rule now. If you file 10 or more information returns total (adding up different types like W-2s and 1099s), you generally must e-file. The official threshold and counting rules are in: General Instructions for Certain Information Returns.

Here's a quick reference for the most common due dates:

Takeaway: 1099-NEC is the tight deadline. It has to reach both the contractor and the IRS by the early-February date.

If you're trying to coordinate 1099s with payroll, W-2s, and year-end bookkeeping, it can help to bundle the work. Many Fort Myers owners prefer to hand this off through year-end 1099 and W-2 filing so nothing gets missed.

E-filing is no longer "nice to have" for many businesses. For a lot of small companies, it's required. Even when paper filing is allowed, e-filing is usually faster and easier to track.

The IRS built IRIS for electronic filing of information returns. It works well for smaller batches, and it's web-based.

Start here: E-file forms 1099 with IRIS and the broader overview page: E-file information returns with IRIS.

Plan ahead, because you may need to apply for access and complete setup steps before you can transmit.

If you issue many forms, or you want your bookkeeping system to produce them automatically, software providers can prepare and transmit 1099s for you. This also helps when you need to send corrected forms later.

Many Fort Myers employers prefer to coordinate contractor filings alongside payroll tax work, especially when the same person handles both. If that's you, Fort Myers business payroll and taxes can keep your year-end reporting under one roof.

1. Collect W-9s early so you have the correct legal name, entity type, and TIN before payments begin.
2. Run a year-end vendor report , then remove payments made by card or third-party networks (those usually aren't your 1099 job).
3. Confirm the right form (NEC vs MISC) and the right category (rent, legal, medical, prizes).
4. Verify TIN/name matches when needed , especially if you've had returned mail or IRS notices. The IRS program details are here: Taxpayer Identification Number (TIN) Matching.
5. E-file, then deliver recipient copies by the deadline (and keep proof of delivery or mailing).

When 1099s tie into your broader tax filing plan, it's also a good time to look at the business return itself. For ongoing support, business tax returns in Fort Myers can help connect the dots between your books, your contractors, and what ends up on the tax return.

1099s don't have to be a yearly scramble. If you separate 1099-NEC from 1099-MISC, track payment methods, and meet the early-February deadline, you're most of the way there. When things get messy (LLCs, attorneys, backup withholding), get help so the details don't turn into penalties later. If you want your contractor reporting handled end-to-end, a tax pro can set it up once and keep it consistent every year.