[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301643-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301643-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","2021-1099-necmisc-toolkit","2021 1099-NEC/MISC Toolkit","","Toolkit content supporting end-of-year 2021 tax and information return filing for Forms 1099-NEC and 1099-MISC. Explains obligations to determine filing requirements, request appropriate W-9s, and obtain payee Pennsylvania withholding status via REV-1832 where applicable. Provides due dates for eligible payments, outlines federal penalties for late or missing returns, and reminds about worker classification and related reporting. Includes a 1099 worksheet calendar for payees and includes templates for W-9, REV-1832, and a request letter.",{"@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/2021-1099-necmisc-toolkit/301643/",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/2021-1099-necmisc-toolkit/301643.png","ImageObject",442,249,{"name":42,"@type":43},"Miles","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-20","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 forms are specifically referenced for the 2021 filing obligations?","Question",{"text":62,"@type":63},"The document references Forms 1099-NEC and 1099-MISC, and also mentions related forms such as 1040 Schedules C, E, & F and Forms 1065, 1120, and 1120-S in the context of whether filing is required.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Why do payers need W-9s and what is REV-1832 used for in Pennsylvania?",{"text":67,"@type":63},"The toolkit instructs payers to ensure they have appropriate W-9s from required payees for 1099-NEC and 1099-MISC reporting. It also states that Pennsylvania requires requesting Form REV-1832 to determine a payee’s Pennsylvania withholding status.",{"name":69,"@type":60,"acceptedAnswer":70},"When are 1099-NEC and 1099-MISC due for eligible payments made during 2021?",{"text":71,"@type":63},"The document states that Forms 1099-NEC and 1099-MISC are due January 31, 2022 for eligible payments made during 2021.","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},301643,1789784261,{"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":30},13056703019404,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Martin A.Darocha,CPA  \nTax and accounting services for individuals andtheir businesses,estates and trusts.  \nDecember 202120211099-NEC/MISCTOOLKIT  \nTo our clients and friends:  \nForms 1040 Schedules C,E,&F and forms 1065,1120,1120-S specifically ask if you are required to file  \nforms 1099-NEC&MISC.AND ifyou do,have you or will you do so?  \nYou should be sure to have the appropriate W-9's from payees you are required to issue a 1099-NEC&MISC.  \nIn addition,Pennsylvania now requires you to withhold PA individual income tax of 3.07%on payments tonon-Pennsylvania resident payees on Pennsylvania source income.It is incumbent upon you to request formREV-1832 from payees to inform you of their withholding status.It may seem obvious that your businesspays its rent to John Doe of Mohnton,PA.However,the instructions for PA REV-1832 state that“ALL”payees must complete and return to payer.  \nNow is the time to review your 20211099-NEC&MISC filing requirements and underlying documentation.  \nYour Forms 1099-NEC&MISC are due January 31,2022 for eligible payments made during 2021.  \nThe substantial federal penalties associated with late or non-filed returns are:  \nPenalties:  \n\n| Late not more than 30 days   | $50 per 1099   | Maximum $186,000   |\n| --- | --- | --- |\n| 31 days late but before August 31   | $100 Per 1099   | Maximum $532,000   |\n| After August 31(or not at all)   | $260 per 1099   | Maximum $1,064,000   |\n| Intentional disregard   | $520 per 1099   | No limitation   |\n\nAny Pennsylvania withholding must be remitted according to payroll tax withholding rules.Late payments arealso subject to penalties and interest.  \nIt is your responsibility to determine the proper classification of workers among employees,independentcontractors and statutory employees AND file the proper employment or nformation returns.This iseven more important in 2021 because of the now effective Tax Cuts &Jobs Act.  \nAttached please find the following:  \n20211099 worksheet for new recipients in 2021.  \nForm W-9 to request a payees'correct name,SSN/EIN&addressForm REV-1832 to request a payee's Pennsylvania withholding statusA form letter to utilize to request the above documentsIRS guide lines-Independent Contractor or employee?  \nIf we prepared 1099's for you in the past,we willmail a list of 1099-NEC&MISC recipients prepared for youlast year and 20211099 worksheet for new recipients in 2021.  \nIf you have any questions,please contact us immediately.This information is also available in our websitehttps://www.mdarochacpa.com/endofyear.html  \nrtyjulieMartin A Darocha,CPAJuliedy Francabandera,CPAmarty@mdarochacpa.comjulie@mdarochacpa.com  \n38 East Lancaster Avenue·Shillington,PA19607  \nTelephone:610-775-7655·Fax:610-775-7656·Email:marty@mdarochacpa.comVisit my website:www.mdarochacpa.com  \n1099 WORKSHEETCALENDAR YEAR 2021  \nPLEASE COPY FOR EACH PAYEE AS REQUIRED  \nPayer  \n\n| Your name or Company Name   |  |\n| --- | --- |\n| Address   |  |\n|  |  |\n| City State,ZIP   |  |\n| Federal Employer Identification Number   |  |\n\nPayee  \n\n| Name:   |  |\n| --- | --- |\n| Address   |  |\n| City,State,ZIP   |  |\n| EIN or SSN   |  |\n| Type of payments   | Total Amounts for 2021   |\n| Rents   | $   |\n| Other payments-Describe   | $   |\n| Non-Employee Compensation   | $   |\n| Interest   | $   |\n| Dividends   | $   |\n| Royalties   | $   |\n|  |  |\n\nPayee  \n\n| Name   |  |\n| --- | --- |\n| Address   |  |\n| City,State,ZIP   |  |\n| EIN or SSN   |  |\n| Type of payments   | Total Amounts for 2021   |\n| Rents   | $   |\n| Other payments-Describe   | $   |\n| Non-Employee Compensation   | $   |\n| Interest   | $   |\n| Dividends   | $   |\n| Royalties   | $   |\n|  |  |\n\nW-9  \nForm  \n(Rev.October 2018)  \nDepartment of theTreasury  \nInternal Revenue Service  \n1 Name (as shown on your income tax retum).Name is required on this line;do not leave this Iine blank.  \n2 Business name/disregarded entity name,if different from above  \nSee Specific Instructions on page 3.  \n3 Check appropriate box for f","cbCaij2svIuzvu79","https://ap.wps.com/l/cbCaij2svIuzvu79","pdf",289976,9,"English","# Due dates and filing requirements\n## Payee documentation: W-9 and REV-1832\n# Penalties for late or missing filings\n## Federal penalty schedule\n# Worker classification and reporting responsibilities\n# Attached templates and worksheets\n## 1099 worksheet for calendar year 2021\n## W-9 form (Rev. October 2018)\n## Request letter for payee documents","[{\"question\":\"What forms are specifically referenced for the 2021 filing obligations?\",\"answer\":\"The document references Forms 1099-NEC and 1099-MISC, and also mentions related forms such as 1040 Schedules C, E, \\u0026 F and Forms 1065, 1120, and 1120-S in the context of whether filing is required.\"},{\"question\":\"Why do payers need W-9s and what is REV-1832 used for in Pennsylvania?\",\"answer\":\"The toolkit instructs payers to ensure they have appropriate W-9s from required payees for 1099-NEC and 1099-MISC reporting. It also states that Pennsylvania requires requesting Form REV-1832 to determine a payee’s Pennsylvania withholding status.\"},{\"question\":\"When are 1099-NEC and 1099-MISC due for eligible payments made during 2021?\",\"answer\":\"The document states that Forms 1099-NEC and 1099-MISC are due January 31, 2022 for eligible payments made during 2021.\"}]","2021 1099-NEC/MISC Toolkit | PDF"]