[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-detail-303056-en":53,"doc-seo-303056-105":75},{"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":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":67,"language":68,"language_code":69,"site_id":70,"html_lang":69,"table_of_contents":71,"faqs":72,"seo_title":73,"seo_description":60,"update_tm":74,"read_time":66},303056,687208528416,"Cipher","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","AACS LEGAL REPORT - 1099 FORMS - WHAT ARE THEY AND WHO DO WE SEND THEM TO?","AACS Legal Report explains what 1099 forms are and how schools should determine whether to send them to certain non-employees. It focuses on the common 1099-MISC, describes typical payment categories such as compensation, rent, and commissions, and outlines key eligibility principles. The report details five general rules, including self-employment status, the $600 compensation threshold excluding substantiated expense reimbursements, and considerations for trade or business requirements. It also briefly references other forms like 1099-INT and 1099-S.","AACS LEGAL REPORT  \n1099 FORMS- \"WHAT ARE THEY AND WHO DO WE SEND THEM TO?\"  \nI. INTRODUCTION  \nAt this time of year, school bookkeepers are busy preparing W-2 forms, which must be sent to each employee by January 31. Another record-keeping form that is sometimes overlooked, however, is the 1099 form. 1099 forms record payments that were made by the school to certain\"non-employees\" during the previous year.  \nAlthough there are different types of 1099 forms, the most common one is the 1099-MISC. As discussed in more detail below, a school must send a 1099-MISC form to most self-employed persons who received $600 or more in compensation from the school during the previous calendar year.  \nIn this Legal Report, we will look at some of the different 1099 forms in an effort to help your school determine whether it should be sending such forms to any \"non-employees\" and filing the forms with the Internal Revenue Service (the \"IRS\") . In addition, we will offer suggestions on how to complete these forms. Although this Report will address certain 1099 federal forms, it will not address any corresponding forms that your school may be required to file with various state agencies.  \nII. DISCUSSION  \nThe different types of 1099 forms are used to record a variety of payments made to \"nonemployees\" during the calendar year, i.e., compensation, interest payments, or payments resulting  \nfrom the sale of real estate. Although there are different types of 1099 forms, your school will be dealing with the 1099-MISC form the majority of the time.  \nThe 1099-MISC is used to report disbursements made to non-employees in the form of compensation, rent, commissions and fees, prizes and awards, and other types of payments or reimbursements that equal or exceed $600 in any one year. In most cases, these payments are made to self-employed, independent contractors who perform work for the church or the school.  \nOther types of 1099 forms that you may need to prepare from time to time include the 1099-INT and the 1099-S. Although these forms will be discussed briefly in this Report, we will focus mainly on the 1099-MISC form.  \nA. Five general rules that apply to the 1099-MISC form.  \nAs with most issues concerning the IRS, there are rules, exceptions to the rules, and exceptions to the exceptions. Nevertheless, in most cases, a school should issue a 1099-MISC form to any self-employed individual who is paid compensation of at least $600 during any calendar year. This form was designed to encourage self-employed persons to report their full taxable income.  \nWhen deciding whether to issue a 1099-MISC form to a particular individual, the school should consider the five conditions listed below. If all five of these conditions are met, then the school should issue a 1099-MISC form.  \n1.  The individual receiving the payment is SELF-EMPLOYED and is not employed by a corporation.  \nThe first rule to note in connection with 1099-MISC forms is that such forms are not issued to individuals who are treated as employees of the school for income tax and payroll tax reporting  \npurposes. As noted above, school employees receive W-2 forms reflecting the compensation paid to them.  \nIn addition, 1099-MISC forms are not issued to employees of other corporations, if the corporation is the entity that is being paid by the school for the work. Instead, 1099-MISC forms are issued only to individuals who are self-employed for income tax reporting purposes.  \nFor that reason, if the school hired a plumber, carpenter, or lawn maintenance person during the year, but that person was employed by a corporation, then the school is not required to issue a 1099-MISC form to the corporation. Conversely, if such a person is not incorporated, then the school would be required to issue a 1099-MISC form, assuming the other four requirements listed below have been met.1  \n2.  The self-employed individual has received $600 or more in compensation from the school during the previous calenda","cbCainKRqgylAIXH","https://ap.wps.com/l/cbCainKRqgylAIXH","pdf",21550,3,7,"English","en",105,"# Introduction\n# Discussion\n## Five general rules for 1099-MISC","[{\"question\":\"What payments do 1099 forms record for non-employees?\",\"answer\":\"They record payments made to non-employees during the prior year, such as compensation, interest payments, and payments related to real estate sales.\"},{\"question\":\"When must a school send a 1099-MISC form to someone?\",\"answer\":\"Generally, the person must be self-employed (not treated as a school employee) and receive $600 or more in reportable compensation from the school during the previous calendar year.\"},{\"question\":\"Does the $600 threshold include reimbursed expenses?\",\"answer\":\"No. The $600 rule applies to compensation, not expense reimbursements that are substantiated as to amount, date, place, and business purpose, with receipts retained to support them.\"}]","AACS LEGAL REPORT - 1099 FORMS - WHAT ARE THEY AND WHO DO WE SEND THEM TO? | PDF",1789799829,{"code":4,"msg":76,"data":77},"ok",{"site_id":70,"language":69,"slug":78,"title":59,"keywords":79,"description":60,"schema_data":80,"social_meta":135,"head_meta":137,"extra_data":139,"updated_unix":140},"aacs-legal-report-1099-forms-what-are-they-and-who-do-we-send-them-to","",{"@graph":81,"@context":134},[82,97,117],{"@type":83,"itemListElement":84},"BreadcrumbList",[85,89,92,94],{"item":86,"name":87,"@type":88,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":90,"name":10,"@type":88,"position":91},"https://docshare.wps.com/template/",2,{"item":93,"name":41,"@type":88,"position":66},"https://docshare.wps.com/template/letters/",{"item":95,"name":59,"@type":88,"position":96},"https://docshare.wps.com/template/aacs-legal-report-1099-forms-what-are-they-and-who-do-we-send-them-to/303056/",4,{"url":95,"name":59,"@type":98,"image":99,"author":104,"headline":59,"publisher":106,"fileFormat":109,"inLanguage":69,"description":60,"dateModified":110,"datePublished":111,"encodingFormat":109,"isAccessibleForFree":112,"interactionStatistic":113},"DigitalDocument",{"url":100,"@type":101,"width":102,"height":103},"https://docshare.wps.com/thumbnails/aacs-legal-report-1099-forms-what-are-they-and-who-do-we-send-them-to/303056.png","ImageObject",442,249,{"name":57,"@type":105},"Person",{"url":86,"name":107,"@type":108},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":114,"interactionType":115,"userInteractionCount":66},"InteractionCounter",{"@type":116},"ViewAction",{"@type":118,"mainEntity":119},"FAQPage",[120,126,130],{"name":121,"@type":122,"acceptedAnswer":123},"What payments do 1099 forms record for non-employees?","Question",{"text":124,"@type":125},"They record payments made to non-employees during the prior year, such as compensation, interest payments, and payments related to real estate sales.","Answer",{"name":127,"@type":122,"acceptedAnswer":128},"When must a school send a 1099-MISC form to someone?",{"text":129,"@type":125},"Generally, the person must be self-employed (not treated as a school employee) and receive $600 or more in reportable compensation from the school during the previous calendar year.",{"name":131,"@type":122,"acceptedAnswer":132},"Does the $600 threshold include reimbursed expenses?",{"text":133,"@type":125},"No. The $600 rule applies to compensation, not expense reimbursements that are substantiated as to amount, date, place, and business purpose, with receipts retained to support them.","https://schema.org",{"og:url":95,"og:type":136,"og:title":59,"og:site_name":107,"og:description":60},"article",{"robots":138,"canonical":95},"index,follow",{"doc_id":55,"site_id":70},1790451343]