Fewer creators will get 1099 forms for 2026. That doesn't mean less tax: all of your creator income is still taxable, form or no form.
The 2026 thresholds
| Form | Who sends it | When (2026) |
|---|---|---|
| 1099-NEC | A business that paid you for services (brand deals, UGC) | When it paid you $2,000 or more (was $600) |
| 1099-K | Payment apps and marketplaces | Over $20,000 and over 200 transactions |
What creators pay
- Self-employment tax: 12.4% Social Security (up to the $184,500 wage base for 2026) plus 2.9% Medicare, on 92.35% of your net profit. You can deduct half of it.
- Income tax on your profit, on top of any wages. The 2026 standard deduction is $16,100 single or $32,200 married filing jointly.
- Gifted products sent in exchange for content are generally taxable at fair market value.
Quarterly estimated tax
If you expect to owe $1,000 or more after withholding, pay estimated tax each quarter. For 2026 the dates are April 15, June 15 and September 15, 2026, and January 15, 2027. You generally avoid a penalty by paying 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000).
FAQs
Will I get a 1099 for brand deals in 2026?
Only from a business that paid you $2,000 or more in 2026 (it was $600). Payment apps send a 1099-K over $20,000 and 200 transactions.
Do I have to report income if I don't get a 1099?
Yes. All of your creator income is taxable, whether or not you receive a form.
Plan it in minutes
Real 2026 federal maths, quarterly estimates with the safe harbour, and a 1099 check that compares forms with your records. See the US edition.
See the Creator Tax Tracker 2026 (US) →
