[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301708-105":53,"doc-detail-301708-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-general-information-filing-1099-forms-general-information","1099-General-Information - Filing 1099 Forms General Information","","Guidance for filing U.S. information returns related to IRS Forms 1099, 1096, and Form W-9. Covers why independent contractors complete a W-9 before payment, key situations that trigger filing an information return, and procedures when a vendor does not provide a TIN, including backup withholding and Form 945 reporting. Provides filing timing expectations and criteria for common 1099 types (MISC, NEC, INT), explains how Form 1096 summarizes certain returns, and outlines behavioral, financial, and relationship factors used to distinguish independent contractors from 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-general-information-filing-1099-forms-general-information/301708/",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-general-information-filing-1099-forms-general-information/301708.png","ImageObject",442,249,{"name":88,"@type":89},"Cipher","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why is Form W-9 required before paying an independent contractor?","Question",{"text":108,"@type":109},"It ensures the correct name, address, and TIN so the business can file the appropriate IRS information return, such as a 1099, after payments are made.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What should you do if a vendor does not provide a TIN after you request Form W-9?",{"text":113,"@type":109},"Begin backup withholdings of 24% immediately and report them on Form 945, continuing until a TIN is provided. Document that you requested Form W-9 at least three times.",{"name":115,"@type":106,"acceptedAnswer":116},"How do you distinguish an independent contractor from an employee?",{"text":117,"@type":109},"Evaluate behavioral control, financial control, and the relationship of the parties. Generally, an individual is an independent contractor when the payer controls only the result, not what will be done or how it will be done.","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},301708,1790119382,{"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":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","General Information About Filing 1099 Forms  \nTable of Contents:  \n1. Form W-9 ………………………………………………………………………………  3  \n2. Types of 1099 Forms ……………………...……………………………………….. 4-5  \n3. 1099 Decision Tree ………………………………………………………………….  6  \n4. 1096-Annual Summary and US Information Returns ……………………………  7  \n3. Independent Contractor vs. Employee …………………………………………….  8  \na. Misclassification of Contractors …………………………………………….…  9  \n4. Sources …………………………………………………………………………….....  10  \nForm W-9  \nTo ensure you have the correct name, address, and Taxpayer Identification Number (TIN), require the independent contractor to fill out a W-9 form before you pay them.  \nForm W-9 is required to file an information return with the IRS , such as a 1099 , for any of the following:  \n• Income paid to you  \n• Real estate transactions  \n• Mortgage interest you paid  \n• Acquisition or abandonment of secured property  \n• Cancellation of debt  \n• Contributions you made to an IRA  \nManaging Collaboration with a Vendor Where Form W-9 or TIN Is Not Provided  \nIf you have requested a Form W-9 from a vendor or subcontractor and they have failed to provide it, the IRS requires you to immediately begin backup withholdings of 24% and report those withholdings on Form 945. Continue backup withholdings until a TIN is provided. Additionally, make sure to document that you requested the Form W- 9 from this vendor at least three times.  \nTypes of 1099 Forms  \nThis is an overview of the most common types of 1099 forms. While there are additional types of 1099 forms, the following are the types specifically prepared and filed by Grimbleby Coleman Advisors & Accountants.  \n1099-MISC  \n1099-MISC forms should be mailed to recipients by January 31st, and to the IRS by February 28th. If electronically filed , they are due to the IRS by March 31st.  \nFile Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid the following during the year:  \n• At least $10 in royalties (see the instructions for box 2) or broker payments in lieu of dividends or tax-exempt interest (see the instructions for box 8) .  \n• At least $600 in:  \n1. Rents (box 1)  \n2. Prizes and awards (box 3)  \n3. Other income payments (box 3)  \n4. Cash paid from a notional principal contract to an individual, partnership, or estate (box 3)  \n5. Any fishing boat proceeds (box 5)  \n6. Medical and health care payments (box 6)  \n7. Crop insurance proceeds (box 9)  \n8. Attorney payments in connection with legal services such as settlements or awards) (box 10)  \n9. Section 409A deferrals (box 12) or  \n10. Nonqualified deferred compensation (box 14)  \nIn addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere to other than a permanent retail establishment.  \n1099-NEC  \n1099-NEC forms should be mailed to recipients and mailed or electronically filed to the IRS by January 31st.  \nFile Form 1099-NEC, Nonemployee Compensation (NEC), for each person to whom you have paid at least $600 for any of the following during the year:  \n• Services performed by someone who is not your employee (including parts and materials) (box 1 )  \n• Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish (box 1)  \n• Compensation for services rendered by an attorney (box 1)  \n1099-INT  \n1099-INT forms should be mailed to recipients by January 31st , and to the IRS by February 28th. If electronically filed , they are due to the IRS by March 31st.  \nFile Form 1099-INT for each person:  \n• To whom you paid interest amounts reportable in boxes 1, 3, and 8 of at least $10;  \n• For whom you withheld and paid any foreign tax on interest; or  \n• From whom you withheld (and did not refund) any federal income tax under the backup withholding rules, regardless of the amount of the payment.  \n1096-Annual Summary and US Information Returns  \nUse Form 1096 to transmit paper Forms 1097, 1098, 1099, 3921, 3922,","cbCaihtcEpiL8m0B","https://ap.wps.com/l/cbCaihtcEpiL8m0B","pdf",841256,10,"English","# Form W-9\n## Managing collaboration with a vendor where Form W-9 or TIN is not provided\n# Types of 1099 Forms\n## 1099-MISC\n## 1099-NEC\n## 1099-INT\n# 1096-Annual Summary and US Information Returns\n# Independent Contractor vs. Employee\n## Behavioral Control\n## Financial Control\n## Relationship of the Parties","[{\"question\":\"Why is Form W-9 required before paying an independent contractor?\",\"answer\":\"It ensures the correct name, address, and TIN so the business can file the appropriate IRS information return, such as a 1099, after payments are made.\"},{\"question\":\"What should you do if a vendor does not provide a TIN after you request Form W-9?\",\"answer\":\"Begin backup withholdings of 24% immediately and report them on Form 945, continuing until a TIN is provided. Document that you requested Form W-9 at least three times.\"},{\"question\":\"How do you distinguish an independent contractor from an employee?\",\"answer\":\"Evaluate behavioral control, financial control, and the relationship of the parties. Generally, an individual is an independent contractor when the payer controls only the result, not what will be done or how it will be done.\"}]","1099-General-Information - Filing 1099 Forms General Information | PDF",1789784898]