![\"\"](\"https:\/\/i0.wp.com\/www.thedancingaccountant.com\/wp-content\/uploads\/2024\/02\/1099-problems-io-image.png?resize=474%2C220&ssl=1\")
<\/a><\/figure>\nAs is the case every year, we\u2019re hearing from lots of folks confused about when to send a 1099 form or other \u201cinformation returns\u201d to someone.\u00a0 It is true that over time, these forms have continued to change, and the rules have become more specific\u2026 but the basics remain the same.<\/p>\n
The most important point is that\u00a0only businesses need to issue 1099s<\/em>\u00a0\u2014 if you paid someone for personal purposes, you are not (yet) required to send them or the IRS a Form 1099.<\/p>\n WHAT\u2019S NEW (or isn\u2019t) FOR 2025 forms (to be issued in 2026): \u2013 The new HR-1 tax bill reverted the federal 1099-K reporting threshold and we\u2019re now back to the prior rule: platforms are required to file Form 1099-K only when payments exceed $20,000 and the number of transactions exceeds 200 (per payee, per calendar year).<\/em><\/p>\n \u2013 Because some platforms may still send a 1099-K below the thresholds, or for non-taxable receipts, there is now a slot on Schedule 1 of Form 1040 to enter the amount that your client received a 1099-K for that is not taxable.<\/em><\/p>\n \u2013 For 2025 forms issued in 2026, January 31 falls on a weekend, so <\/em>most deadlines move to Monday, February 2, 2026.<\/em><\/strong> (And February 16, 2026 for the February 15 deadlines, as well as March 2, 2026 for the February 28 deadlines.)<\/em><\/p>\n \u2013 Beginning in 2022, the <\/em>1099-NEC<\/em><\/a> was made so that it\u2019s no longer year-specific; there have been no changes to the form since April 2025.<\/em><\/p>\n \u2013 You must now file 1099 Forms electronically if you have\u00a010 or more\u00a0information returns (down from 250).<\/em><\/p>\n \u2013 The IRS launched <\/em>IRIS, a new free online portal<\/em><\/a>, for businesses to file their own 1099 returns. (As of January 2024, you are no longer able to file using a legacy transmitter code in the old FIRE system.)<\/em><\/p>\n \u2013 There are even more complexities regarding whether or not to issue a 1099 based on the payment type, and I expect this area to become even more challenging in future years, as new payment platforms continuously come into being.<\/em><\/p>\n \u2013 <\/em>Double (previously known as Keeper)<\/em><\/a> now supports many additional 1099 forms beyond just the 1099-NEC; and they now integrate with both Track1099 and Tax1099. Their QBO integration and 1099 features \u2014 including the ability to request a W-9 directly from the vendor \u2014 have been a game-changer for us, as we\u2019ve moved 1099 compliance to our monthly workflow. Check out the <\/em>Practical Guide to 1099s <\/em><\/a>that we co-authored!<\/em><\/p>\n Here\u2019s a crash course for each type of form, followed by an FAQ.<\/p>\n 1099-NEC<\/strong> The rules for 1099-NEC are complex. I do my best to outline them below, but if you would like additional tips and tricks, or you simply learn better when watching video, check out the FREE webinar I recorded<\/a> with Double (formerly known as Keeper)<\/a> and Earmark, featuring a guest spot by my delightful colleague Jennifer Dymond<\/a>. We get loads of feedback about how fun (yes, FUN!) and helpful it is \u2014 so if you enjoy it too, please give it a \u201clike\u201d. Now, onto the rules\u2026<\/p>\n If you paid: (*) A lot of folks get confused and think the rule is if you paid an \u201cindividual,\u201d but really the rule is a \u201cnon-corporation,\u201d which means that partnerships and LLCs are included.\u00a0Just because they have a business name\u00a0doesn\u2019t mean they\u2019re incorporated<\/em>. You cannot depend on the company\u2019s name to determine corporate status, nor can you rely on the state LLC\/Corp database, as it only indicates the entity type at the state level \u2014 almost any type of entity may elect corporate status with the IRS.<\/p>\n So, keep in mind that a company can be an LLC\u00a0but be taxed as a corporation<\/em>. In this case, you\u00a0would not\u00a0need to send them a 1099, because in the eyes of the IRS, they are incorporated. Here\u2019s an example of a W-9 showing an LLC that is taxed as an S-Corp:<\/p>\n If you are a single-member LLC and do not have a corporate election, the note on the W-9 says to check the box for \u201cIndividual\/sole proprietor or single-member LLC\u201d instead of the \u201cLimited liability company\u201d box.<\/p>\n This is one of many reasons you should collect\u00a0Form W-9<\/a>\u00a0(preferably the version most recently updated in March 2024) from\u00a0all service vendors<\/strong>\u00a0before giving them their first check, just to be safe. The person filling out the W-9 will indicate their entity type and whether or not they are taxed as a corporation.<\/p>\n There\u2019s also an exception to the incorporation rule for attorneys and law firms.\u00a0You must issue a 1099 to a lawyer or law firm regardless of whether they are incorporated.<\/em><\/strong>\u00a0(Law firms and attorneys have so many specialized 1099 issues, they get\u00a0their own blog post<\/a>.)<\/p>\n (**) There\u2019s a lot of confusion over Venmo and PayPal, because there are personal-use \u201cFriends & Family\u201d versions as well as business versions of both platforms. Legally, no business should be using the non-business versions of these payment types\u2026 but in real life, many do. It\u2019s very hard to distinguish which payments were made using which method \u2014 in theory, a 1099-NEC would need to be issued to a vendor who was paid via a personal Venmo or PayPal method, but I\u2019m not sure how this would be tracked. My recommendation (for many reasons) is to only use the business versions, and then the 1099-NEC is a non-issue (because Venmo and PayPal business accounts will issue a 1099-K instead).<\/p>\n I know, that\u2019s all very confusing. Here\u2019s a nice, simplified decision-tree provided by our friends over at\u00a0Bookkeepers.com<\/a>, courtesy of\u00a0Bookkeeping Buds<\/a>.<\/p>\n However, it\u2019s easy to end up with issues like \u201cwhat if I paid with my credit card, but used PayPal Friends & Family,\u201d or \u201cI use a practice management system that is funded with a bank account, so why do they issue a 1099-K,\u201d or any number of confusing situations based on payment type. There\u2019s simply no easy answer to these questions.<\/p>\n It\u2019s so confusing, in fact, that my colleague Jennifer Dymond<\/a> (yes, the one from the Earmark webinar with Double\/Keeper<\/a> I mentioned earlier) saw the need, and created an absolutely incredible resource at\u00a01099problems.io<\/a> which goes into detail about which payment methods are included on a 1099-K versus which ones you must issue 1099-NEC or 1099-MISC for yourself; it\u2019s maintained regularly and updated as the proliferation of non-traditional payment methods continues. The first 99 people to subscribe using code KeepEarDancing1099 will receive 10.99% off the price of either $13.99\/mo or $139.92\/year.<\/em><\/p>\n More in the 1099-K section below on when and why you might need to issue 1099-NEC (or 1099-MISC) instead of expecting a 1099-K to be issued.<\/p>\n 1099-MISC<\/strong><\/p>\n Items such as rent payments, royalties, attorney settlements (as mentioned above,\u00a0not\u00a0payments for legal\u00a0services<\/em>), and medical healthcare payments\u00a0will still be reported on Form 1099-MISC<\/em><\/strong>, though\u00a0the form has been redesigned and the boxes renumbered<\/a>.<\/p>\n Report prizes\u00a0and awards of $600 or more that are not for services performed in Box 3. Include the fair market value of merchandise won. And be careful here, as it is easy to accidentally include these on Form 1099-NEC if the recipient also provided unrelated services.<\/p>\n The deadline for providing this form to recipients is the same as above, January 31st (or the first business day following if on a weekend, as is the case this year). However, the deadline for filing 1099-MISC with the IRS is February 28 if filing on paper, and March 31 if filing electronically.<\/p>\n 1099-K<\/strong><\/p>\n It\u2019s unlikely that anyone reading this will be in the position of issuing Form 1099-K to vendors \u2014 but you should know about this form, for a few reasons:<\/p>\n 1) You are likely to receive one.<\/p>\n 2) It\u2019s the reason you don\u2019t have to issue 1099-NEC to anyone you pay via credit card\/debit card, a business PayPal account, or a business Venmo account, or multiple other platforms (see 1099problems.io<\/a> for more info).<\/p>\n 3) You may need to reconcile this form against the amount of sales income you report on your tax return.<\/p>\n Form 1099-K is for payments made in settlement of \u201creportable payment transactions\u201d, which is any credit card, payment card or third-party network transaction. So if you receive payments in this way (and unless you only accept checks, e-checks, ACH, Zelle, or wire transfer, you probably do), then you\u2019ll get a 1099-K for this total.<\/p>\n But because these amounts are reported to the IRS for you, you don\u2019t need to issue 1099-NEC or 1099-MISC forms to vendors whom you paid using one of these methods. In that case, the recipient could end up having the same income reported to the IRS twice. Be careful \u2014 although the rules on the 1099-NEC say that you don\u2019t need to issue a form if these payment methods were used, it then says to refer to the 1099-K instructions for the details. If you did into those<\/em> weeds, you\u2019ll see that the actual rule is: if a vendor otherwise qualifies to receive a 1099, and Form 1099-K is not issued by the third-party electronic settlement company, then 1099-NEC or 1099-MISC is required<\/em><\/strong>. That would mean that in situations where the business paid via credit card, but the third-party platform issued an ACH and therefore will not issue a 1099-K, the business is on the hook to issue a 1099-NEC or 1099-MISC. It\u2019s highly complex when you start looking at it on a platform-by-platform and transaction-by-transaction basis, which is why I subscribe to 1099problems.io<\/a> \u2014 because I\u2019m not going to call every single one of these companies myself to find out their policy on issuing 1099-K.<\/p>\n The rule used to be that this form was issued to anyone who had more than 200 transactions or $20,000 worth of transactions \u2014 that dropped last year and was supposed to drop again this year, but thankfully that law was repealed, and for 2025 forms filed in 2026, we\u2019re back to 200 and $20k.<\/p>\n If you receive 1099-K and you should not have \u2014 as in, the amounts on the form are non-taxable income because they were personal gifts or another non-taxable type of income, or the amounts are duplicated elsewhere \u2014 see the IRS recommendations here<\/a>.<\/p>\n The good news is that the IRS, to compensate for the deluge of 1099-K forms that will result in non-taxable income, has created a slot on Schedule 1 of Form 1040 to enter the amount that your client received a 1099-K for that isn\u2019t taxable\u2026 like a reimbursement via Venmo or selling furniture on Ebay through PayPal at a loss.<\/p>\n As a bookkeeper, accountant or tax preparer, it\u2019s important to protect your small business clients by making sure all taxable income is being reported on their books\/returns. If the 1099-K is for an amount that is lower than what\u2019s on the income section of the Profit & Loss, it\u2019s not likely to be an issue. But if it\u2019s higher, you\u2019ll need to do a reconciliation to show that the difference was due to non-taxable receipts such as sales taxes collected, tips collected, refunded sales, and the like.<\/p>\n 1099-INT<\/strong><\/p>\n This form is issued to anyone who lent your business money, and your business paid them at least $10 of interest in the past calendar year. It includes owners, partners, and shareholders.<\/p>\n Note: do not issue this form for\u00a0accrued<\/em>\u00a0interest; it is only for actual payouts of interest in cash or trade. That can be tricky to determine when you\u2019re looking at your books.<\/p>\n The form is due to recipients by January 31, but isn\u2019t due to the IRS until February 28 if filing on paper and March 31 if e-filing. (Remember to adjust dates to the first business day when they fall on a weekend or holiday.)<\/p>\n If not e-filing, you can use the\u00a0IRS\u2019s fill-in pdf Copy B for the recipient copy<\/a>, but for the version that goes to the IRS, you have to\u00a0order an official form<\/a>\u00a0with special scannable ink \u2014 they\u2019re free, but they take a while to be mailed, so fill out your request early. Make sure to mark the year you are filing for, not the current year \u2014 an easy mistake to make.<\/p>\n Another note: I have had bookkeepers in my \u2018Ask a CPA\u2019 community<\/a> reach out, confused by the language \u201cYou are not required to file Form 1099-INT for interest on an obligation issued by an individual\u201d. This means if the loan were\u00a0TO<\/strong>\u00a0an individual rather than\u00a0FROM<\/strong>\u00a0one, and the individual paid interest to the company. (This is not usually the case.) In that situation, the individual would not have to issue the company a 1099-INT (although the company would still have to declare the interest income).<\/p>\n 1099-DIV<\/strong><\/p>\n This form is issued to a shareholder of a C-Corporation for dividends or other distributions paid in the past calendar year.<\/p>\n Most folks don\u2019t think this applies to them \u2014 but if you own a business that is taxed as a C-Corp, and you took money out\u00a0that wasn\u2019t W-2 or loan repayments<\/em>, then you may have issued yourself dividends. (And if it\u00a0was<\/em>\u00a0for a loan repayment, did you pay the required amount of interest? If so, see the \u201c1099-INT\u201d section above.)<\/p>\n The form is due to recipients by January 31, but isn\u2019t due to the IRS until February 28 if filing on paper and March 31 if e-filing. (Remember to adjust dates to the first business day when they fall on a weekend or holiday.)<\/p>\n If not e-filing, you can use the\u00a0IRS\u2019s fill-in pdf Copy B for the recipient copy<\/a>, but for the version that goes to the IRS, you have to\u00a0order an official form<\/a>\u00a0with special scannable ink \u2014 they\u2019re free, but they take a while to be mailed, so fill out your request early. Make sure to mark the year you are filing for, not the current year \u2014 an easy mistake to make.<\/p>\n 1098<\/strong><\/p>\n This form is to report mortgage interest and real estate taxes. You may not think it applies to you, but if you do the bookkeeping for or are a member of a housing cooperative, you may find that it does. This needs to be issued to housing co-op members for their allocated portion of mortgage interest and real estate taxes paid by the cooperative, so they can deduct them on their personal tax return, Form 1040, Schedule A. If not e-filing, you can use the\u00a0IRS\u2019s fill-in pdf Copy B for the recipient copy,\u00a0<\/a>but for the version that goes to the IRS, you have to\u00a0order an official form<\/a>\u00a0with special scannable ink \u2014 they\u2019re free, but they take a while to be mailed, so fill out your request early. Make sure to mark the year you are filing for, not the current year \u2014 an easy mistake to make.<\/p>\n Frequently Asked Questions<\/strong><\/p>\n What do I do if the vendor will not give me their Tax ID Number, which I need to file the 1099?<\/strong><\/p>\n First off, it\u2019s the business\u2019 responsibility to obtain this number. That\u2019s why I recommend getting the\u00a0W-9<\/a>\u00a0from the vendor before giving them their first payment. But in the case where it\u2019s 1099-time and you still don\u2019t have that TIN for some reason, respectfully let the vendor know that not having their info will not prevent you from filing the 1099. It just means the IRS will receive it with \u201cREFUSED\u201d written in the field where the number should be (or if you use an e-filing program, you will check the box\/indicator for \u201cTIN not available\u201d). This will almost always trigger an audit for both the business and the recipient, which no one wants. Presented with this information, I find that most non-compliant vendors are suddenly able to fill out that\u00a0W-9 form<\/a>\u00a0after all.<\/p>\n Do I really have to send one to my landlord? They get angry when I bring it up.<\/strong><\/p>\n If your landlord is not incorporated, yes, you do. If it makes them mad, then consider why\u2026 are they trying to avoid declaring it as taxable income? Is that the type of person you want to rent from? Remember, if for some reason you decide not to issue a required 1099, this means that a) you (or your tax pro) cannot check the box on your income tax return that you \u201cdid or will\u201d file all required 1099s, and b) you cannot deduct those legitimate business expenses.<\/p>\n Now think again about your landlord\u2019s attitude toward this.<\/p>\n What if you forgot to issue a 1099 to someone?<\/strong><\/p>\n It\u2019s never too late! Since the statute of limitations never starts if you don\u2019t file a return, penalties and interest can continue to accrue forever. If you noticed that you forgot to file a 1099, even for a prior year, reach out to the recipient in question and make sure they declared and paid taxes on the income you inadvertently forgot to remind them about \u2014 and hopefully they have. In this case, no amended return will be required on their end, and the form\u2019s arrival will not come as an unwelcome surprise. If not, then that\u2019s a bigger concern. It is the responsibility of each recipient of income to declare it on their return, regardless of having received the 1099. Not getting the form does not exempt a taxpayer from declaring the income they earned. So, the business owner needs to evaluate the risk involved to their company in knowingly refusing to comply with tax law, versus the recipient\u2019s desire to evade taxes.<\/p>\n What do you do if you receive a 1099 that is incorrect or unnecessary?<\/strong><\/p>\n If you receive a 1099 that has incorrect information on it, simply reach out to the issuer to ask for a corrected 1099. Do this as soon as possible, as it will help them to fix it before it is submitted to the IRS.<\/p>\n If they will not correct the total, then declare the full amount on your tax return, but \u201cback out\u201d the incorrect amount as a negative, with an explanation to the IRS for why this amount was inaccurate. If you receive an audit notice, provide the IRS with the documentation showing why your calculation is correct, and the support showing you reached out to the issuer when you realized the form was not right.<\/p>\n If you should not have received a 1099 at all, follow the same advice as above. A good example of this would be if you received a 1099-K for credit card payments, but also received a 1099-NEC from the company that paid you (this is quite common\u2026 it is extremely challenging in most bookkeeping software to distinguish how a bill was paid in most reports). In this case, if the customer will not void the 1099 form for some reason, simply declare the full amount on your business\u2019 tax return and \u201cback out\u201d the amount that was double-issued, with the explanation that it was already declared in income via 1099-K or some similar wording.<\/p>\n However, if the reason you should not have received the 1099 was that you are taxed as a corporation, and you\u2019ve already declared this income on your tax return, then you can ignore the form \u2014 it will have no effect on anything and was just a waste of time on the part of the issuer.<\/p>\n How do I run the 1099 report in QuickBooks? Won\u2019t it tell me who needs a form from my company?<\/strong><\/p>\n Most bookkeeping professionals don\u2019t use the 1099 report that QuickBooks generates \u2014 it\u2019s too prone to user error when setting up the vendors, accounts, and dollar-thresholds.\u00a0Instead we use a program like Double\/Keeper<\/a> (affiliate link) to help us identify potential 1099 vendors and transactions, or in QuickBooks we run the detail of the cash accounts and filter by transaction type \u2013 Check, Expense, Bill Payment\u2026 then sort by Name. The problem may be that there is not a name in there, or it is not a Vendor Name: another great reason to make sure you\u2019re setting up bank rules and being careful about data entry to include vendor information on all transactions.<\/p>\n However, if you are going to use QBO to prepare your 1099s,\u00a0make sure\u00a0to tune into\u00a0Alicia Katz Pollock\u2019s annual\u00a0Royalwise QBO 1099 course<\/a>\u00a0on how to make that happen painlessly. It\u2019s only $70 and by all accounts it is\u00a0THE course to take to learn best practices for preparing 1099s in QuickBooks Online<\/a>. (Please use that affiliate link if you sign up, to support \u2018Ask a CPA\u2019 at no extra cost to you.)<\/p>\n How does PayPal work?<\/strong><\/p>\n Oh my goodness, is this ever complicated.<\/p>\n If you pay a business using your personal bank or Paypal account, or pay through \u201cFriends & Family\u201d PayPal you\u00a0do<\/strong>\u00a0need to send a 1099 (if over $600), because PayPal thinks this was a personal transaction \u2014 because, as I mentioned at the top of this post, personal transactions do not require 1099 forms. If you had used \u201cBusiness\u201d PayPal, then PayPal would send the 1099-K and there would be no reason to issue a 1099-NEC.<\/p>\n A colleague of mine recently called PayPal support about this and here was their response:<\/p>\n If the transaction detail says \u201cmoney sent\u201d, those qualify as Friends & Family transactions. However, if the transaction says \u201cinvoice paid\u201d or \u201cpayment\u201d, then it is a business payment \u2014 even if it\u2019s within a personal Paypal account.<\/em><\/p>\n What about Venmo?<\/strong><\/p>\n According to\u00a0Venmo\u2019s term of service, using it for business is a violation, and they can seize whatever money you have sitting in your\u00a0Venmo\u00a0account if they catch you using it for business.<\/p>\n However, we know sometimes this is the best way to collect money from folks, or that customers will send you Venmo funds without thinking about it, or that you\u2019ll do the same with your vendors.<\/p>\n Venmo is considered a \u201cpeer-to-peer transfer service\u201d, and not a third-party network. Therefore, treat these like cash payments from a business and send a 1099 form to your vendor.<\/p>\n As of a few years ago, Venmo starting accepting applications from a number of businesses for a \u201cBusiness Venmo\u201d. So far this appears to follow rules for business accounts.<\/p>\n Side note: A problem with Venmo, PayPal, Square, Bento, and other similar companies like that is that they don\u2019t act like they\u2019re banks \u2014 and their staff doesn\u2019t realize that banking is actually the primary function of the company they work for \u2014 they don\u2019t get the same kind of intensive training that bankers do.<\/em><\/p>\n What about the states?<\/strong><\/p>\n Okay, this gets pretty overwhelming pretty fast, so I am linking to a site that has all the states\u2019 rules in one place \u2014\u00a0https:\/\/www.taxbandits.com\/state-filing-requirements\/<\/a><\/p>\n The short version here is that not all states have the same rules<\/em>. Some allow the IRS filing of certain information returns to substitute for state filing requirements, and some don\u2019t. Some require e-filing and some allow physical mailings. Many states participate in the Combined Federal\/State Filing Program. The IRS will automatically forward 1099 information to participating states, eliminating the need to file separately with these states.<\/p>\n So please, do your homework when it comes to state filings.<\/p>\n Where can I find more info on due dates, penalties, and real-life scenarios?<\/strong><\/p>\n Check out my colleague\u00a0Mark Kohler\u2019s excellent blog post<\/a>. His charts for deadlines and penalties are very handy.<\/p>\n Another colleague, Questian Telka<\/a>, and I worked together on a video series on\u00a0what a W-9 is<\/a>, and\u00a0how to prepare a W-9<\/a>\u00a0for each type of entity. It can be really handy to send these links out to your vendors along with the W-9 form \u2014 ideally, before issuing them their first payment.<\/p>\n And as I mentioned earlier, yet another trusted colleague, Jennifer Dymond<\/a> saw the need for a resource that details which payment methods are included on a 1099-K versus which ones you must issue 1099-NEC or 1099-MISC for yourself, and created\u00a01099problems.io<\/a> to help navigate these complexities. It\u2019s updated regularly, as the proliferation of non-traditional payment methods continues. The first 99 people to subscribe using code KeepEarDancing1099 will receive 10.99% off the price of either $13.99\/mo or $139.92\/year.<\/em><\/p>\n And there you have it! Simple, see? Maybe now is a good time for the old poem\u2026<\/p>\n
<\/strong>\u2013 There was no change to the payment threshold for the requirement to prepare Form 1099-NEC (despite discussion heavily covered in the news).<\/em><\/p>\n
This\u00a0form was new for 2020<\/a>\u00a0and replaces the old Box 7 of Form 1099-MISC. \u201cNEC\u201d stands for \u201cnon-employee compensation\u201d. It is due to recipients and the IRS by January 31st (or the first business day after that, if 1\/31 falls on a weekend, as it does this year).<\/p>\n![\"\"](\"https:\/\/i0.wp.com\/www.thedancingaccountant.com\/wp-content\/uploads\/2023\/12\/image-3.png?resize=474%2C223&ssl=1\")
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1) a NON-corporation (*see below<\/em>);
2) for services (not products);
3) via check, cash, ACH, Zelle, or wire transfer \u2014\u00a0but\u00a0not\u00a0merchant services or electronic payments<\/strong>\u00a0(such as credit & debit cards, PayPal Business, Venmo Business (**see below<\/em>);
4) $600 or more in a calendar year;
then you need to send them a 1099-NEC.<\/p>\n![\"\"](\"https:\/\/i0.wp.com\/www.thedancingaccountant.com\/wp-content\/uploads\/2021\/01\/image-13.png?resize=474%2C128&ssl=1\")
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