Invoice requirements in the United States
US federal law sets no list of invoice fields; the IRS only asks you to keep records, such as invoices, that show the amount and source of your income. A US client asks a US freelancer for Form W-9 and files a 1099-NEC when it pays $2,000 or more in 2026; a freelancer outside the US gives Form W-8BEN instead.
What the invoice must show
What makes it a clear record
- An invoice numberGood practice; no federal rule
- Your name or business name and contact details
- The client's name
- Issue date and due date
- What the work was and the amount
- How to pay you
Tax forms around the invoice
- Form W-9 to the clientIf you are a US person
- Form W-8BEN to the clientIf you are an individual outside the US
- Form 1099-NEC from the clientIf a US client pays a US person $2,000 or more in 2026
The IRS lists invoices among the supporting documents for gross receipts but does not prescribe their content. States can have their own rules, such as sales tax.
Example invoice
Open in the invoice generatorInvoice
From
Jordan Lee
220 Pine Street Portland, OR 97204
To
Harbor Apps Inc.
500 Market Street San Francisco, CA 94105
| Description | Qty | Price | Total |
|---|---|---|---|
| iOS development, October 2026 | 40 | $95.00 | $3,800.00 |
| Code review | 6 | $95.00 | $570.00 |
- Subtotal
- $4,370.00
- Total
- $4,370.00
A US freelancer invoicing a US client. No tax line: there is no federal VAT, and sales tax depends on the state. Sample names and numbers.
Rules at a glance
- Invoice fields
- No federal list; keep records that show the amount and source of incomeIRS Publication 583
- Invoices as records
- Listed by the IRS as supporting documents for gross receiptsIRS: what records to keep
- US freelancer
- Gives the client Form W-9 with a taxpayer IDIRS: About Form W-9
- Form 1099-NEC
- Filed by the client for $2,000 or more paid in 2026 (was $600), by 31 JanuaryIRS: Instructions for Forms 1099-MISC and 1099-NEC
- Form 1099-K
- Platforms report over $20,000 and more than 200 transactionsIRS: Form 1099-K threshold (IR-2025-107)
- Freelancer outside the US
- Gives the client Form W-8BEN, not the IRS; no 1099 thenIRS: Instructions for Form W-8BEN
- Work done outside the US
- Personal services are US income only when performed in the USIRS Publication 515
- Keep records
- 3 years; 6 if over 25% of income was left out; indefinitely if no return was filedIRS: how long to keep records
If you live in the US
Your client asks for Form W-9, which gives it your name and taxpayer ID. If it pays you $2,000 or more for work in 2026 it files Form 1099-NEC and sends you a copy by 31 January. The threshold was $600 until 2025.
You report all your income whether or not a 1099 arrives. Payment platforms report on Form 1099-K only above $20,000 and more than 200 transactions a year.
If you live outside the US and the client is American
Give the client Form W-8BEN (W-8BEN-E for a company). It stays with the client and is not sent to the IRS. With it the client does not file a 1099 for you and does not apply backup withholding.
Income from personal services counts as US income only when you do the work in the US. Work you do from Tbilisi or Almaty is not US income, and your invoice follows the rules of the country where you are registered, for example the Georgia or Kazakhstan pages.
A W-8BEN is generally valid until the end of the third calendar year after you sign it, unless your details change.
What the law leaves open
Sales tax is set by each state, and many states treat services differently. We did not check state rules; ask your state before you add sales tax.
Numbering, language and currency: no federal rule. Unique numbers in one sequence are still the easiest to follow.
Whether the $2,000 Form 1099-NEC threshold is indexed for inflation after 2026: we did not find it on an IRS page we could read.
Questions
Is there a legal invoice format in the US?
Not at the federal level. The IRS asks you to keep records such as invoices that show your income; it does not list invoice fields.
Do I send a W-9 or a W-8BEN?
A US person sends Form W-9 to the client. An individual outside the US sends Form W-8BEN. Neither goes to the IRS.
When does a client file a 1099-NEC?
When it pays a US freelancer $2,000 or more for work in 2026. The threshold was $600 before.
Do I add VAT for a US client?
The US has no federal VAT. If you are outside the US, follow your own country's rules for services to a client abroad.
How long do I keep invoices?
Generally 3 years after you file, 6 years if you left out more than 25% of income, and indefinitely if you did not file.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
More guides
Send it from Navorina Invoicing
In Navorina the same invoice gets a payment page, a viewed mark and reminders. We open by invitation.