You cannot preview Form 1099-NEC. Form 1099-NEC’s will be available to review and download for eligible contractors in the last week of January 2026.
What is Form 1099-NEC?
Form 1099-NEC is a tax form for 1099-NEC contractors, which includes all payments made to them in the calendar year. If you are missing a Form 1099-NEC for a contractor you paid, ensure they were marked as a 1099-NEC contractor when created and that all bill payments have been recorded in Wave.
A contractor must have been paid $600 or more to receive a Form 1099-NEC. Whether the bill is paid through direct deposit or outside Wave and manually recorded, the bill payment date determines if a payment is included on a 1099-NEC, not the bill date.
Review Form 1099-NEC
To review Form 1099-NEC, review the 2025 amounts for 1099-NEC contractors in your Purchases by Vendor report.
If you need to make a correction on a 1099-NEC Form after December 31, 2025, our Support Team can help. Open Mave, Wave’s automated chatbot, and request to speak with a Support Agent.
Download Form 1099-NEC
If you have an active subscription to Wave’s payroll feature, Wave automatically files Form 1099-NEC on your behalf. For proof of filing, open Mave, Wave’s automated chatbot, and request to speak with a Support Agent.
Your 2025 Forms 1099-NEC will be available for download in Wave in late January 2026. You must have an active subscription to Wave’s payroll feature to download 1099-NEC forms. To download your forms:
- On the left-side menu, click Payroll > Tax Forms.
- Select the year from the dropdown menu at the top of the page.
- At the far right of the form you want to download, click Download.
Provide each Copy B to the relevant contractor outside of Wave. Copy C is for your records.