This guide covers payments made from January 1 through December 31, 2026, with forms filed in 2027. We support 1099-NEC and 1099-MISC Box 6 (medical and health care payments).

For tax year 2026, the federal reporting threshold for these payments is generally $2,000 or more from a single payer. Eligibility also depends on the payment and recipient. State requirements can differ. See the IRS instructions and Understanding 1099 Statuses.

Each Wingspan payer user can file only one form type for the tax year. 1099-NEC and 1099-MISC cannot coexist under the same user. Choose the appropriate form in Filing settings before generating forms. For healthcare reporting, read the 1099-MISC Box 6 guide.

This guide isn't tax advice. Consult a qualified tax professional about your filing obligations.

Tax year 2026 checklist

These are Wingspan's operating dates for tax year 2026. The IRS deadlines are listed separately below.

IRS deadlines for tax year 2026

January 31, 2027 falls on a Sunday, so the applicable January 31 deadlines move to February 1. The later IRS deadline for MISC does not extend Wingspan's January 25 submission cutoff. See the IRS filing and furnishing instructions. For state obligations and service limits, see State Filing.

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This guide is organized in 4 sections

Use these sections to prepare, generate, file and deliver your tax forms.

1. Guidelines for a Successful 1099 Season

Helpful tips and recommendations for payers filing Form 1099-NEC or Form
1099-MISC (Box 6) with Wingspan.

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In this section:

• 1099-MISC healthcare payments: Box 6 eligibility, corporate recipients and supported scope.
• Communication Timeline & Guide: recommended communications to send to contractors and an overview of Wingspan’s outreach.
• Contractor FAQs Template: frequently asked contractor questions that you can adapt to your own help center.
• Contractor Experience Walkthrough: an end-to-end view of the contractor experience, from confirming tax information to receiving forms.
• Payer Responsibilities & Support Ownership: delineates what Wingspan support handles versus what stays with your team.
• Limitations of Wingspan Tax Filing: a checklist of scenarios we do not support.
• Other Payer FAQs: common questions from payers about the 1099 experience.
• What’s New for Tax Year 2026: highlights updates for the 2026 tax year.

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2. Preparing for 1099 Filing

Step-by-step walkthroughs to gather payments, onboard contractors, and set up
filing preferences.

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In this section:

• Configure 1099 Filing Settings covers dashboard settings, including selecting 1099-NEC or 1099-MISC (Box 6).
• Bulk Uploading Contractors into Wingspan explains how to invite multiple contractors at once.
• Bulk Uploading Off-platform Payments shows how to add external payments to your totals.
• Adding Individual Contractors walks through onboarding a single contractor record.
• Team Permissions for 1099 Management outlines access controls for admins and collaborators.

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3. Generating & Managing 1099 Tax Forms

How to calculate amounts, understand statuses, and update 1099 details before
filing.

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In this section:

• Generating 1099 Amounts & Statuses covers eligibility calculations for both 1099-NEC and 1099-MISC (Box 6).
• Understanding 1099 Statuses explains the lifecycle from Action Required through Accepted.
• Contractor Information for 1099 Forms outlines how Wingspan determines which data appears on each form.
• Updating Tax Forms details how to edit amounts, contractor details, and statuses when needed.
• Split Tax Forms describes handling mid-year TIN changes.

4. Filing 1099s and Corrections

Submit finalized 1099s, deliver them to contractors, and manage corrections when
necessary.

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In this section:

• File 1099s outlines the submission flow for both 1099-NEC and 1099-MISC (Box 6).
• Correct Tax Forms explains how to process corrections after acceptance.
• State Filing summarizes state reporting considerations.
• Split Tax Forms covers mid-year entity changes and how they appear in filings.