Form 1099-NEC

A sponsor that paid you as a contractor reports it here, and your copy usually arrives in January or February. The federal reporting threshold moved for payments made from 1 January 2026, rising from $600 to $2,000 and indexed for inflation afterwards, so plenty of smaller deals now produce no form at all. Income stays taxable whether or not a form turns up. Several states kept the older $600 figure for their own filing. YouTube money paid through AdSense sits under Google's own reporting rather than arriving on a 1099-NEC from a sponsor.