[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304818-105":53,"doc-detail-304818-en":130},{"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":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","form-1099-for-chapters-how-to-prepare-and-file","Form 1099 for Chapters - How to Prepare and File","","1099-NEC guidance explains when a chapter must file a Form 1099-NEC for payments to nonemployees during the calendar tax year. It covers the $600-or-more threshold, defines nonemployees as entities not treated as corporations, and notes speaker fees as a typical payment type. The process includes preparing IRS filing by the January 31 due date and providing copies to taxpayers. It also describes collecting a completed W-9 from each payee and using e-filing options, including tax software accounts and handoff-ready setup practices.",{"@graph":63,"@context":122},[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/form-1099-for-chapters-how-to-prepare-and-file/304818/",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/form-1099-for-chapters-how-to-prepare-and-file/304818.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn Holloway","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"When does a chapter need to file a 1099-NEC?","Question",{"text":108,"@type":109},"File a 1099-NEC when the chapter paid a non-employee $600 or more in the calendar tax year. The due date is January 31 for filing with the IRS and supplying taxpayers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who qualifies as a nonemployee for 1099-NEC purposes?",{"text":113,"@type":109},"A nonemployee is any entity that is not a corporation, such as an individual or an LLC. The document notes speaker fees as a typical example of such payments.",{"name":115,"@type":106,"acceptedAnswer":116},"What steps are required before completing the 1099-NEC?",{"text":117,"@type":109},"Each payee must fill out a W-9 and return it to the chapter. The W-9 provides the information needed to complete the 1099-NEC and to identify payees who will receive it later.",{"name":119,"@type":106,"acceptedAnswer":120},"What filing options are available and what planning is recommended?",{"text":121,"@type":109},"The national office files electronically using lemyforms.com, though other options exist. If using tax filing software, create an account in advance of the deadline and set it up in a way that can be easily handed off to the next person managing 1099 filings.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},304818,1790181686,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":4},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","1099-NEC Form – How to Prepare and File  \n(for payments to speakers and other individuals)  \nA 1099-NEC (Nonemployee Compensation) form must be filed by a chapter if the chapter paid anon-employee $600 or more in the calendar tax year (not fiscal year) . A non-employee is any entity that is not a corporation, such as an individual or Limited Liability Company (LLC) . A nonemployee type of payment for a chapter will typically be a speaker fee. Form 1099-NEC must be filed with the IRS and supplied to taxpayers by its January 31 due date.  \nTo pay either an individual or institution/company, you’ll need them to fill out a W-9 and return it to you. A W-9 form provides information needed to later complete the 1099-NEC as well as help identify the payees that will later need to receive the 1099-NEC. A blank IRS Form W-9 anda sample of a completed form are available in the Leaders Toolkit.  \nThe CUPA-HR national office uses the website efi[lemyforms.com](lemyforms.com) to electronically file our annual 1099-NEC forms, but there are many available options. If you choose to use a tax filing software, an account will need to be created with the software’s website and should be set up before time to meet the filing deadline. Keep in mind that any new account that is set up should be done in a manner that can easily be handed off to the next person holding the board position that will handle the 1099 filings.","cbCaiqvabxc0xahS","https://ap.wps.com/l/cbCaiqvabxc0xahS","pdf",99562,"English","# 1099-NEC filing trigger and deadlines\n## Eligibility: nonemployee and $600 threshold\n## What payments to report\n## Providing forms to taxpayers by January 31\n# Collecting W-9 information\n## When and why to obtain W-9\n# Filing methods\n## E-filing via lemyforms.com\n## Using tax filing software\n## Account setup and handoff considerations","[{\"question\":\"When does a chapter need to file a 1099-NEC?\",\"answer\":\"File a 1099-NEC when the chapter paid a non-employee $600 or more in the calendar tax year. The due date is January 31 for filing with the IRS and supplying taxpayers.\"},{\"question\":\"Who qualifies as a nonemployee for 1099-NEC purposes?\",\"answer\":\"A nonemployee is any entity that is not a corporation, such as an individual or an LLC. The document notes speaker fees as a typical example of such payments.\"},{\"question\":\"What steps are required before completing the 1099-NEC?\",\"answer\":\"Each payee must fill out a W-9 and return it to the chapter. The W-9 provides the information needed to complete the 1099-NEC and to identify payees who will receive it later.\"},{\"question\":\"What filing options are available and what planning is recommended?\",\"answer\":\"The national office files electronically using lemyforms.com, though other options exist. If using tax filing software, create an account in advance of the deadline and set it up in a way that can be easily handed off to the next person managing 1099 filings.\"}]","Form 1099 for Chapters - How to Prepare and File | PDF",1789817725]