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Primary focus on IRS reporting compliance for Forms 1099-NEC and 1099-MISC; use of IRS Form W-9 and reliance on the W-9; provisional new Draft Form W-9; how tax provisions of the OBBBA affect your 1099 reporting requirements, with changes to the Form 1099-NEC reporting threshold and some Form 1099-MISC reportable thresholds. Also, information about newly reportable items on some other types of Forms 1099, 5498 and 1098. Plus explanation of requirements for federal backup withholding required on certain payments; handling IRS Notices CP2100 and 972CG; filing Form 945; electronic filing requirements and the IRS IRIS Portal and IRIS A2A systems and the retirement of the FIRE system at the end of 2026.
Learning objectives:
Identify payments which must be reported to the IRS
Identify the reportable payee including when paying sole proprietors, LLCs or agents
Identify payments which require backup withholding and what to do with the 24% you withheld
Cokala’s 2026 LIVE ONLINE Form 1099 class runs from 11 a.m. to 5 p.m. Eastern time and is offered on:
Tuesday, October 13
Tuesday, November 17
Tuesday, December 15
Class fee: $480
Primary focus on IRS reporting compliance for Forms 1099-NEC and 1099-MISC; use of IRS Form W-9 and reliance on the W-9; provisional new Draft Form W-9; how tax provisions of the OBBBA affect your 1099 reporting requirements, with changes to the Form 1099-NEC reporting threshold and some Form 1099-MISC reportable thresholds. Also, information about newly reportable items on some other types of Forms 1099, 5498 and 1098. Plus explanation of requirements for federal backup withholding required on certain payments; handling IRS Notices CP2100 and 972CG; filing Form 945; electronic filing requirements and the IRS IRIS Portal and IRIS A2A systems and the retirement of the FIRE system at the end of 2026.
Learning objectives:
Identify payments which must be reported to the IRS
Identify the reportable payee including when paying sole proprietors, LLCs or agents
Identify payments which require backup withholding and what to do with the 24% you withheld
Cokala’s 2026 LIVE ONLINE Form 1099 class runs from 11 a.m. to 5 p.m. Eastern time and is offered on:
Tuesday, October 13
Tuesday, November 17
Tuesday, December 15
Class fee: $480