Compliance & taxes
1099-NEC summary
What each carrier paid each contractor driver in the year, which 1099-NEC forms are owed and which W-9s are incomplete.
What counts
- Box 1 = settlements marked paid during the year (gross pay — deductions don't reduce it, reimbursements aren't compensation) plus expenses recorded as Driver pay.
- It goes by the date paid: December work paid in January belongs to next year's form.
- Threshold: $600 for payments through 2025, $2,000 for payments made in 2026 and later.
- Due Jan 31 to the driver and the IRS (the next business day when it falls on a weekend).
Statuses and the W-9
Each driver shows Ready to file, W-9 incomplete (with what's missing), Exempt (corporations) or Under threshold. Employees get a W-2 and are counted, not listed. The driver profile's Tax (W-9) section — admins only — holds the received date, legal name, tax classification, the last 4 digits of the SSN or EIN, and the address. The full number is never stored: file from the signed W-9.
Warnings flag payments that may be counted twice or missing. A CSV downloads the same table for your accountant. Open it from Payroll & Billing → Driver pay → 1099-NEC, or Pay → 1099-NEC in the carrier portal.