


Online 1-DAY CLASS: FORM 1099 and W-9 TAX COMPLIANCE TRAINING
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; including focus on how tax provisions of the recently passed H.R. 1 legislation (the “OBBBA”) affect your 1099 reporting requirements, with changes to the Form 1099-NEC reporting threshold and some Form 1099-MISC reportable thresholds, beginning with payments made in calendar year 2026; federal backup withholding required on certain payments; and handling IRS Notices CP2100 and 972CG; filing Form 945; electronic filing requirements and the IRS IRIS Portal and IRIS A2A systems and anticipated retirement of the FIRE system for tax year 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 2025 LIVE ONLINE Form 1099 class runs from 11 a.m. to 5 p.m. Eastern time and is offered on:
Tuesday, October 14
Tuesday, November 18
Standard class fee $480, or $440 if registrant’s company is a Cokala tax technical advisory support subscriber.
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; including focus on how tax provisions of the recently passed H.R. 1 legislation (the “OBBBA”) affect your 1099 reporting requirements, with changes to the Form 1099-NEC reporting threshold and some Form 1099-MISC reportable thresholds, beginning with payments made in calendar year 2026; federal backup withholding required on certain payments; and handling IRS Notices CP2100 and 972CG; filing Form 945; electronic filing requirements and the IRS IRIS Portal and IRIS A2A systems and anticipated retirement of the FIRE system for tax year 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 2025 LIVE ONLINE Form 1099 class runs from 11 a.m. to 5 p.m. Eastern time and is offered on:
Tuesday, October 14
Tuesday, November 18
Standard class fee $480, or $440 if registrant’s company is a Cokala tax technical advisory support subscriber.