[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303803-105":53,"doc-detail-303803-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","1099-faqs-irs-1099-form-filing-guide","1099 FAQs - IRS 1099 Form Filing Guide","","IRS 1099 is an information tax form used to report certain types of income other than wages, salaries, and tips, and to notify the IRS of payments made to vendors. The guide explains who must issue 1099s, including trade or business entities, lists common form types such as 1099-NEC and 1099-MISC with typical payment categories, and clarifies what payments to exclude. It also covers what is needed to issue a 1099 via Form W-9, how to handle missing tax IDs, and how to calculate vendor payments for the calendar year, distinguishing non-employees.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/1099-faqs-irs-1099-form-filing-guide/303803/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/1099-faqs-irs-1099-form-filing-guide/303803.png","ImageObject",442,249,{"name":88,"@type":89},"Connor ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the IRS 1099 Form used for?","Question",{"text":108,"@type":109},"Form 1099 is used to prepare and file information on certain types of income other than wages, salaries, and tips. It notifies the IRS of payments made to vendors.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is required to issue 1099s?",{"text":113,"@type":109},"Any entity or individual conducting a trade or business is required to issue Form 1099. This includes individuals/sole proprietors, corporations, partnerships, nonprofit organizations, and estates and trusts.",{"name":115,"@type":106,"acceptedAnswer":116},"Which payments should not be included on a 1099-NEC or 1099-MISC?",{"text":117,"@type":109},"Do not include payments to employees for fringe benefits, travel reimbursement, bonuses, spiffs, or similar items. Also exclude categories such as storage, products/inventory, food services, utilities, workers’ compensation, and certain payments like those made using Visa/Mastercard or a third-party payment network.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303803,1790963419,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","FAQ  \nWhat is the IRS 1099 Form?  \nForm 1099 is a tax form used to prepare and file information on various types of income other than wages, salaries, and tips. It notifies the IRS of payments made to vendors.  \nWho needs to issue 1099s?  \nAny entity or individual conducting a trade or business is required to issue Form 1099.  \n• Individuals/sole proprietor  \n• Corporations  \n• Partnerships  \n• Nonprofit organizations  \n• Estates and trusts  \nWhat types of payments do I need to report?  \nCommon 1099 forms:  \n• 1099-NEC, Nonemployee Compensation  \no Report payments for nonemployee compensation including:  \n􀂃 Professional fees such as payments to attorneys (not settlements), accountants, and architects  \n􀂃 Payments, prizes or awards paid to independent contractors  \n􀂃 Commissions  \n• 1099-MISC, Miscellaneous Income  \no Report payments other than nonemployee compensation including:  \n􀂃 Rent  \n􀂃 Royalties  \n􀂃 Prizes and awards  \n􀂃 Healthcare and medical payments  \n􀂃 Crop insurance  \n􀂃 Gross proceeds (not payment for services) made to an attorney  \n􀂃 Fishing boat proceeds  \nPayments not to include on a 1099-NEC or 1099-MISC  \n• Payments to employees for fringe benefits, travel reimbursement, bonuses, spiffs, and similar payments  \n• Storage  \n• Products/ inventory  \n• Food services  \n• Workers’ compensation  \n• Utilities  \n• Government agencies  \n• Corporations (exception is medical/healthcare payments)  \n• LLCs that operate as an S corporation or C corporation  \n• Foreign contractors ( non-U.S. persons performing services outside the United States)  \n• Debt payments  \n• Payments made using a credit card or third-party payment network  \no Visa/Mastercard  \no American Express  \no Gift card  \no PayPal  \no Apple Pay  \no Venmo  \no CashApp  \nOther 1099 forms:  \n• 1098 Mortgage Interest Statement  \no Report mortgage interest paid  \n• 1099-A Acquisition or Abandonment of Secured Property  \no Report acquisition or abandonment of secured property  \n• 1099-B Proceeds From Broker and Barter Exchange Transactions  \no Report proceeds from investment sales  \n• 1099-C Cancellation of Debt  \no Report canceled or forgiven debt owed to you by an individual, partnership, corporation, or other entity  \n• 1099-DIV Dividends and Distributions  \no Report dividends and other distributions  \n• 1099-INT, Interest Income  \no Report payments of at least $10 of interest  \n1099-K Merchant Card and Third-Party Network Payments (Used by Third-Party payment apps only)  \no Report payments made to business or personal accounts  \n• 1099-OID Original Issue Discount  \no Report income when bonds, notes or CDs are sold at a discount  \n• 1099-PATR Taxable Distributions Received From Cooperatives  \no Report taxable distributions to patrons who have received certain types of payments orallocations  \n• 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.  \no Report distributions from pensions, annuities, retirement plans, IRAs, and other similar types of accounts  \n• 1099-S Proceeds from Real Estate Transaction  \no Report the sale or exchange of real estate properties  \n• 3921 Exercise of an Incentive Stock Option Under Section 422(b)  \no Report exercise of stock options by employes  \nWhat if I do not know which template to use?  \nReach out to your CLA professional for consultation.  \nWhat is needed to issue a 1099?  \nThe filing information needed from your vendor is gathered on Form W-9. It provides:  \n• Vendor tax ID number  \no Sole proprietor/ individuals use their Social Security Number (SSN)  \no Registered businesses use their Employer Identification Number (EIN)  \n􀂃 Corporations, partnerships, and estates use EIN  \n􀂃 LLC name must match SSN or EIN  \n􀂃 DO NOT assume that “LLC” in the business name means you do not need to file Form 1099  \n􀂃 LLCs can be treated as a sole proprietor, partnership, or corporation  \n• Vendor name  \n• Vendor address  \n• Signature and certification by vendor that information is corr","cbCaiihJtxoiZk6E","https://ap.wps.com/l/cbCaiihJtxoiZk6E","pdf",181841,"English","# What is the IRS 1099 Form?\n## Who needs to issue 1099s\n## What types of payments are reported\n## What payments are not included\n# Other 1099 forms\n# Filing requirements and supporting information\n## What is needed to issue a 1099\n## Who is considered a non-employee for tax purposes\n## What if you do not have a vendor tax ID number\n## How to calculate vendor payments","[{\"question\":\"What is the IRS 1099 Form used for?\",\"answer\":\"Form 1099 is used to prepare and file information on certain types of income other than wages, salaries, and tips. It notifies the IRS of payments made to vendors.\"},{\"question\":\"Who is required to issue 1099s?\",\"answer\":\"Any entity or individual conducting a trade or business is required to issue Form 1099. This includes individuals/sole proprietors, corporations, partnerships, nonprofit organizations, and estates and trusts.\"},{\"question\":\"Which payments should not be included on a 1099-NEC or 1099-MISC?\",\"answer\":\"Do not include payments to employees for fringe benefits, travel reimbursement, bonuses, spiffs, or similar items. Also exclude categories such as storage, products/inventory, food services, utilities, workers’ compensation, and certain payments like those made using Visa/Mastercard or a third-party payment network.\"}]","1099 FAQs - IRS 1099 Form Filing Guide | PDF",1789807214]