Form 1099-MISC and Form 1099-NEC: Eligibility, Reporting Thresholds, and Electronic Copies

• Form 1099-NEC is generally used for nonemployee compensation.
• Form 1099-MISC is generally used for royalties and certain other reportable payments, such as rents, other income, and gross proceeds paid to attorneys.
• If you received more than one type of reportable payment, you may receive more than one form.

Yes. Reporting thresholds determine whether Elsevier is required to create a Form 1099 for the calendar year. The threshold depends on the tax year and the type of payment.

For tax year 2026:

• Royalties: Elsevier generally creates Form 1099-MISC when reportable royalty payments total $10 or more during the calendar year.
• Nonemployee compensation: Elsevier generally creates Form 1099-NEC when reportable service payments total $2,000 or more during the calendar year. These payments may include contributor, author, freelancer, editor, and honorarium payments when treated as nonemployee compensation.
• Certain other Form 1099-MISC payments: Elsevier generally creates Form 1099-MISC when reportable payments total $2,000 or more for categories such as rents, prizes and awards, other income, and other specified payments.

The threshold applies to the total reportable payments made during the calendar year, not to each individual payment.

If your total reportable payments are below the applicable threshold, Elsevier generally will not create a Form 1099 for those payments. To review the amounts paid to you, refer to the remittance advice sent from the applicable entity-specific do-not-reply address following this format: ELS[entity code][email protected].

Not receiving a Form 1099 does not necessarily mean that the payment is not taxable. Please consult a qualified tax adviser for advice about reporting the income on your tax return. Elsevier cannot provide personal tax advice.

Elsevier mails recipient copies by the applicable IRS furnishing deadline, generally January 31 of the year following the tax year. Postal delivery occurs after mailing and may vary by destination.

If you have not received the form after allowing time for postal delivery, check that your mailing address is current and request an electronic copy using the instructions below.

1. Email the Year End Tax Help mailbox at [email protected]opens in new tab/window
2. Include the tax year and specify whether you are requesting Form 1099-MISC, Form 1099-NEC, or both.
3. Include this authorization statement: “I authorize Elsevier to send my Form 1099 electronically by email.”
4. Elsevier may ask you to verify your identity or authorization before releasing the form.

• The amount and type of payment determine whether a form is required and which form is used.
• Receiving no Form 1099 does not necessarily mean the payment is not taxable.
• For advice about reporting income on your tax return, consult a qualified tax adviser.