What if I do not receive a 1099 for income I earned?

Report it anyway. The $600 threshold only determines whether the payer is required to send a 1099. All income is taxable regardless of amount and regardless of whether you receive a 1099. Not receiving a form does not exempt you from reporting.

Why is my 1099-K amount higher than what I actually received?

1099-K reports GROSS payment volume, which includes platform fees, refunds, chargebacks, and sales tax collected. You deduct these amounts as expenses on Schedule C. For example, if your 1099-K shows $15,000 but the platform took $1,500 in fees, report $15,000 as gross income and $1,500 as an expense.

Do I need to issue 1099s to international contractors?

Generally no. 1099s are only required for US persons and entities. For international contractors, collect Form W-8BEN to document their foreign status. You generally do not need to withhold US taxes unless the payments are for certain types of US-source income.

What is the penalty for not filing 1099-NEC for my contractors?

Penalties range from $60 per form (filed within 30 days of deadline) to $310 per form (filed after August 1 or not at all). The maximum penalty per year is $1,261,000 for small businesses. Additionally, you cannot deduct the contractor payment on Schedule C without a valid W-9 on file.

Guide

1099TaxesContent CreatorIRSUSA

1099 Forms for Content Creators: Every Form Explained

As a content creator, you will receive multiple 1099 forms from different sources each January. Each form reports a different type of income to both you and the IRS. Understanding what each form means, verifying the amounts, and knowing what to do when forms are missing or incorrect is essential for accurate tax filing.

Last updated: February 26, 2026

Step-by-Step Guide

Collect all 1099 forms by February 15

Check mail and email for 1099-NEC, 1099-MISC, and 1099-K forms. Log in to AdSense, PayPal, Stripe, and other platforms to download electronic copies.

Create a reconciliation spreadsheet

List each 1099, the issuer, the amount reported, and the actual amount you received per your records. Flag any discrepancies.

Resolve discrepancies

Contact issuers for incorrect 1099s and request corrected forms. For double-counted income (1099-K overlap), document the overlap for your records.

Report total income on Schedule C

Enter your total gross business income based on your records. This number should be equal to or greater than the sum of all 1099s (after removing double-counts).

Issue 1099-NEC to your contractors

If you paid any US contractor $600+ during the year, file 1099-NEC by January 31. E-file through IRS IRIS for free.

1099 forms content creators receive

1099-NEC (Nonemployee Compensation)
You receive this when a brand, agency, or company pays you $600+ for services (sponsorships, freelance work, consulting). The amount in Box 1 is the total they paid you for the calendar year.
- Who sends it: Brands, talent agencies, MCNs, clients
- Threshold: $600 or more in a calendar year
- Due to you by: January 31

1099-MISC (Miscellaneous Income)
Google/YouTube sends this for AdSense payments. You may also receive it for royalties, rent, or other miscellaneous income.
- Who sends it: Google (AdSense), royalty payers
- Key boxes: Box 2 (royalties), Box 3 (other income)
- Threshold: $600 or more (except $10 for royalties)
- Due to you by: January 31

1099-K (Payment Card and Third-Party Network Transactions)
Payment processors send this when you receive $600+ in payments through their platform.
- Who sends it: PayPal, Stripe, Venmo (business), Shopify, Patreon, Ko-fi
- Key detail: Reports GROSS payments before fees, refunds, and chargebacks
- You must deduct platform fees and refunds as expenses on Schedule C — do not pay tax on the gross amount
- Threshold: $600 in gross payments (any number of transactions)
- Due to you by: January 31

Reconciling your 1099s with actual income

Step 1: Create a master income spreadsheet
List every income source, the 1099 form received (or expected), and the reported amount.

Step 2: Compare 1099 amounts to your records
- Check AdSense dashboard against 1099-MISC from Google
- Check brand deal payment records against 1099-NEC from each brand
- Check payment processor records against 1099-K amounts

Step 3: Watch for double-counting
A common trap: PayPal sends you a 1099-K for $20,000 in payments, AND a brand sends you a 1099-NEC for $5,000 of that same money (because they paid you through PayPal). If you report both at face value, you are double-counting $5,000.

To avoid this: Report total income based on your actual records, not the sum of all 1099s. Attach a reconciliation note with your return if your reported income differs from the total of all 1099s.

Step 4: Handle missing 1099s
Not receiving a 1099 does not mean the income is not taxable. Report all income even if:
- The payer did not send a 1099 (payments under $600 or payer oversight)
- The 1099 was lost in the mail (download from the payer's portal or contact them)
- A foreign company paid you (foreign companies generally do not issue 1099s)

Step 5: Handle incorrect 1099s
If a 1099 amount is wrong, contact the issuer immediately and request a corrected form (1099-C). If they refuse or do not respond by filing time, report the correct amount on your return and keep documentation proving the actual amount.

Filing with multiple 1099s

On Schedule C, you report TOTAL income — not individual 1099 amounts.

Your Schedule C has one line for gross receipts (total business income). You do not list individual 1099s on Schedule C. However, the IRS matches your total reported income against all 1099s they receive from payers.

If your reported income is LESS than total 1099s:
The IRS will send a notice (CP2000) asking you to explain the discrepancy. This happens frequently with 1099-K double-counting. Respond with documentation showing why the amounts differ.

If your reported income is MORE than total 1099s:
This is fine. You are reporting income that was below 1099 thresholds. The IRS does not penalize over-reporting.

1099 filing obligations when YOU pay others:
If you pay a US independent contractor $600+ in a year, YOU must issue them a 1099-NEC by January 31. This includes freelance editors, thumbnail designers, writers, and virtual assistants.
- Collect W-9 from each contractor before first payment
- File 1099-NEC with the IRS and send a copy to the contractor
- E-file free through IRS IRIS (Information Returns Intake System) or use a service like Track1099
- Penalty for not filing: $60-$310 per form depending on how late

Disclaimer: This is general information, not tax advice. Consult a CPA if you have complex 1099 situations or discrepancies.

Pro Tips

Do NOT wait for 1099 forms to arrive before doing your bookkeeping — your own records should already have every income amount
Download electronic 1099s from platform dashboards even if paper copies are mailed — paper gets lost
1099-K reports GROSS payments including refunds, chargebacks, and platform fees — deduct these on Schedule C so you only pay tax on net income
If you owe a 1099-NEC to a contractor and miss the January 31 deadline, file it late rather than not at all — late penalties are less severe than failure-to-file penalties
Keep a running list of all contractors and payments throughout the year — scrambling to collect W-9s in January is stressful and error-prone