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It also summarizes backup withholding concepts, correction considerations, and reporting issues for California and foreign vendors, including required W-8 and 1042-S workflows and supporting IRS/FTB references.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/1099-reporting-concepts-new-proposed-changes-section-1-overview/307607/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/1099-reporting-concepts-new-proposed-changes-section-1-overview/307607.png","ImageObject",442,249,{"name":42,"@type":43},"Bill Black","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of Form W-9 in 1099 reporting?","Question",{"text":62,"@type":63},"Form W-9 is used to secure taxpayer information required for a Form 1099, such as name, address, taxpayer identification number, and type of business. For certain 1099 reporting types, the name and TIN are required from the payee.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must a vendor submit a new Form W-9?",{"text":67,"@type":63},"New W-9 forms are not required each year unless the vendor’s information changes. Changes may include a name change, taxpayer identification number change, or a change in the entity type of the vendor.",{"name":69,"@type":60,"acceptedAnswer":70},"How should districts handle vendors listed on an IRS B Notice?",{"text":71,"@type":63},"Vendors appearing on an IRS B Notice listing must complete a new Form W-9 to avoid backup withholding of 24%. The required forms must be signed, and in a B-Notice situation you may not be able to collect an electronically submitted Form W-9.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},307607,1789851916,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":79,"read_time":140},24189269381491,"https://ap-avatar.wpscdn.com/avatar/160000cf11732dd8392?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788146458752108895","202 2-23  \n1099 Reporting Concepts  \nKeep Learning With CASBO!  \nSection 1: Overview  \n2022 1099 Reporting Concepts  \nCONTENTS PAGE  \nSection 1-Overview  \nTable of Contents A  \nDisclaimer C  \nReferences D  \nNew Proposed Changes E  \nSection 2 – Form W-9  \nForm W-9 1  \nW-9 Exemption Boxes 3  \nLimited Liability Companies 4  \nSole Proprietor 5  \nParent Companies 6  \nTax Exempt/Foreign Address 7  \nClassification Chart 8  \nSample Notice to U.S. Vendors 9  \nTest Your Knowledge 10  \nSection 3 – Backup Withholding  \nFederal Backup Withholding 11  \nCalifornia Backup Withholding 15  \nHandling IRS B Notices 17  \nTest Your Knowledge 24  \nPenalty Notices 25  \nTIN Matching Process 30  \nSection 4 – Reporting Form 1099 Payments  \nWho Gets a Form 1099? 39  \nNon-Reportable Payments 40  \nReporting Software/Digital Content 41  \nForm 1099 Misc. Reporting (Boxes 1-3) 45  \nReporting Beneficiary Payments 48  \nForm 1099 Misc. Reporting (Boxes 4-6) 49  \nReporting Attorney/Settlement Payments (Box 10) 50  \nForm 1099 Misc. Reporting (Boxes 16-18) 55 Form 1099 NEC Reporting 56  \nTest Your Knowledge 59  \nA  \nSection 5-Form 1099 Misc. Filing Requirements  \nForms 1099 Due Dates 62  \nForms 1099 Paper Forms Reporting 63  \nFiling Forms Electronically 65  \nFederal and State Electronic Filing 69  \nFederal Filing Extensions 70  \nWhere to go for IRS Help 71  \nCalifornia Electronic Filing 72  \nWhere to Go For FTB Help 73  \nSection 6 – Correcting Form 1099 Misc.  \nCorrection Process 74  \nSection 7 – California Reporting Issues  \nCalifornia Independent Contractor Reporting (DE 542) 81  \nCalifornia Contractors State License Board 83  \nCalifornia Non-Resident Vendor Reporting 84  \nNonresident Withholding Procedures 88  \nCa. Form 590 – Exemption Form 91  \nCa. Form 588-Withholding Waiver Request 92  \nCa. Form 589 – Reduced Withholding Request 93  \nCa. Form 587 – Withholding Allocation Request 94  \nWithholding $1500 Threshold 95  \nWithholding/Reporting Due Dates 96  \nNonresident Reporting Procedures 97  \nCa. Form 592 – Resident and Non-Resident Withholding Form 98  \nCa. Form 592-B – Resident and Non-Resident Tax Statement 101  \nSection 8 – Foreign Vendor Reporting  \nReporting Foreign Vendors/Overview 103  \nReporting Software/Digital Payments 107  \nClaiming A Tax Treaty Exemption 109  \nForeign Vendor Forms W-8 111  \nForm W-8 BEN (Foreign Individuals-Non-Service) 114  \nForm 8233 (Foreign Individuals – Service) 116  \nForm W-8 BEN-E (Foreign Entities) 120  \nForm W-8 ECI Effectively Connected Business 124  \nForeign Vendor Reporting Forms 126  \nDepositing Foreign Vendor Withholdings 127  \nForm 1042 – Annual Withholding Tax Return 128  \nForm 1042-S Foreign Person’s Withholding Form 130  \nFiling Forms 1042-S 132  \nTest Your Knowledge 135  \nB  \nAny tax advice included in this written or electronic communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency.  \nReferences  \nü General Instructions for Information Returns Form W-9 and Instructions on IRS Website  \nü Pub 515 – Withholding on Nonresident Aliens  \nü Pub 1281 – Backup Withholding for Missing and Incorrect TINs  \nü Pub 1220 – Electronic forms to IRS  \nü Pub 1179 – Electronic forms to recipient/payees  \nü Pub 1586 – Reasonable Cause Provisions (Penalties)  \n[All available at ](All available at www.irs.gov)[www.irs.gov](All available at www.irs.gov)  \nü California FTB Publication 1017  \nü Resident and Nonresident Withholding Guidelines  \n[Available at www.ftb.ca.gov](Available at www.ftb.ca.gov)  \n1099 Reporting Concepts  \nDistricts should always make sure they are using the most current forms and instructions provided by the IRS and the State of California  \n– IRS Federal forms  \n• [http://www.irs.gov](http://www.irs.gov)  \n– California Franchise Tax Board  \n• [https://www.ftb.ca.gov/forms](https://www.ftb.ca.gov/forms)  \n– California Employment Development Dept.  \n• [ww","cbCailrGpnYywrcU","https://ap.wps.com/l/cbCailrGpnYywrcU","pdf",37377087,151,"English","# Section 1: Overview\n## 2022 1099 Reporting Concepts\n# Section 2 – Form W-9\n## W-9 Exemption Boxes\n## Limited Liability Companies\n## Sole Proprietor\n## Tax Exempt/Foreign Address\n## Classification Chart\n## Sample Notice to U.S. Vendors\n## Test Your Knowledge\n# Section 3 – Backup Withholding\n## Federal Backup Withholding\n## California Backup Withholding\n## Handling IRS B Notices\n## Test Your Knowledge\n## Penalty Notices\n## TIN Matching Process\n# Section 4 – Reporting Form 1099 Payments\n## Who Gets a Form 1099?\n## Non-Reportable Payments\n## Reporting Software/Digital Content\n## Form 1099 Misc. Reporting (Boxes 1-3)\n## Reporting Beneficiary Payments\n## Form 1099 NEC Reporting\n## Test Your Knowledge\n# Section 5 – Form 1099 Misc. Filing Requirements\n## Forms 1099 Due Dates\n## Filing Forms Electronically\n## Federal and State Electronic Filing\n## Federal Filing Extensions\n## Where to go for IRS Help\n## California Electronic Filing\n## Where to Go For FTB Help\n# Section 6 – Correcting Form 1099 Misc.\n## Correction Process\n# Section 7 – California Reporting Issues\n## California Independent Contractor Reporting (DE 542)\n## California Contractors State License Board\n## California Non-Resident Vendor Reporting\n## Nonresident Withholding Procedures\n## Withholding $1500 Threshold\n# Section 8 – Foreign Vendor Reporting\n## Reporting Foreign Vendors/Overview\n## Foreign Vendor Forms W-8\n## Form 1042-S Foreign Person’s Withholding Form\n## Filing Forms 1042-S\n## Test Your Knowledge","[{\"question\":\"What is the purpose of Form W-9 in 1099 reporting?\",\"answer\":\"Form W-9 is used to secure taxpayer information required for a Form 1099, such as name, address, taxpayer identification number, and type of business. For certain 1099 reporting types, the name and TIN are required from the payee.\"},{\"question\":\"When must a vendor submit a new Form W-9?\",\"answer\":\"New W-9 forms are not required each year unless the vendor’s information changes. Changes may include a name change, taxpayer identification number change, or a change in the entity type of the vendor.\"},{\"question\":\"How should districts handle vendors listed on an IRS B Notice?\",\"answer\":\"Vendors appearing on an IRS B Notice listing must complete a new Form W-9 to avoid backup withholding of 24%. The required forms must be signed, and in a B-Notice situation you may not be able to collect an electronically submitted Form W-9.\"}]","1099 Reporting Concepts - New Proposed Changes - Section 1 Overview | PDF",53]