US payers: 1099-NEC threshold rises from $600 to $2,000 for payments made in 2026. Get W-9s from contractors. 2026 W-2s and 1099-NECs are due Monday, Feb 1, 2027 (Jan 31 is a Sunday). 10+ returns must be e-filed; IRIS replaces FIRE after Jan 1, 2027. General information, not tax advice. https://bomcas.ca/services/tax/us-tax/us-tax-services-business/ · https://bomcas.ca · https://bomcas.com · BOMCAS Canada, Edmonton · 780-667-5250