For payments made in 2026 the 1099 threshold rose from $600 to $2,000, payments by card or through apps like PayPal are reported by the processor instead of by you, and corporations are exempt except for legal and medical services. The Year-End Tracker applies all of that from one log of the year's payments: one row per payee with the amount that counts toward each form, the result (Likely 1099-NEC, Likely 1099-MISC, Review or None) and, for anyone who gets no form, the reason in plain words. Payees with no W-9, and payees you paid before their W-9 arrived, are flagged for your preparer.

Around the workbook: a year-end close checklist, a W-9 request letter and a second request, a 1099 decision worksheet for the payees you are unsure about, a filing calendar with the federal dates for tax year 2026, a CPA handoff cover sheet with a document list, and a page of questions for your preparer. The federal values are printed with their IRS sources as checked in November 2026; your state's filing rules go in a register you fill in once. It is a tracker and an organizer, not tax advice, and it never asks for a taxpayer identification number.