1099 threshold clarification: still $600 for 2025 calendar year

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1099 threshold clarification: still $600 for 2025 calendar year

Michael PlaksPro Member
Tax Accountant / Enrolled Agent · Houston, TX · Member since 2014 · 5k+ posts · 6k+ votes

Folks, apparently there is a widespread confusion. 

Forms 1099 for the calendar year 2025, those that are due Monday, February 2nd of 2026 - those still have the old $600 threshold.

Yes, the Big Beautiful Bill did increase the threshold to $2,000 but it goes into effect for payments made in 2026 and after, not for 2025!

For more details on 1099 requirements, read:
https://www.biggerpockets.com/forums/51/topics/1167632-expla...

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  • Sean GrahamBusiness Member
    Investor , CPA · Detroit, MI · Member since 2016 · 583 posts · 248 votes
    8mo
    Quote from @Michael Plaks:

    Folks, apparently there is a widespread confusion. 

    Forms 1099 for the calendar year 2025, those that are due Monday, February 2nd of 2026 - those still have the old $600 threshold.

    Yes, the Big Beautiful Bill did increase the threshold to $2,000 but it goes into effect for payments made in 2026 and after, not for 2025!

    For more details on 1099 requirements, read:
    https://www.biggerpockets.com/forums/51/topics/1167632-expla...

    Appreciate you clarifying this, Michael. This one’s been causing a lot of unnecessary confusion lately.


    The timing piece is what people often overlook, as 2025 filings still adhere to the $600 threshold, even though the higher limit is a good reminder to not mix calendar year rules with payment year rules.


    Helpful post.

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