Marketing agencies pay dozens of freelancers every year — designers, copywriters, developers, video editors, media buyers. Starting January 1, 2026, the IRS changed how Form 1099-NEC works under the One Big Beautiful Bill Act. The 1099-NEC 2026 changes raised the reporting threshold from $600 to $2,000. If your marketing agency issues freelancer payments that meet the new threshold, you need to understand what changed, what the penalties are for getting it wrong, and why book
