Smart Accounting - 1099-MISC and ICR Notes 2019

Sep 17, 2026

Guide for preparing and processing IRS 1099-MISC filings and Independent Contractor Reports (ICR) in a Smart Accounting workflow for 2019. Covers key submission rules, including FIRE electronic requirements for large volumes, transmitter control code usage, tax limit thresholds by box, sorting options in the Tax Report module, and postmark/e-filing deadlines. Provides step-by-step instructions for reviewing transaction coding, applying 1099 edits, printing worksheet and summary reports, generating IRS transmittal files, and handling EDD transmission processes, plus references to Form 1096 and an ICR reporting flow.

LanguageEnglish

CategoryForms

FormatPDF

Pages19

Reading Time7 min

AccessFree to download

1099-MISC Overview

1099 Processing Overview

Printing a 1099 Worksheet Report

1099 Line Items Edits

Printing 1099 Forms

1099 Summary Report

IRS Transmittal Process

Sample Form 1096

Independent Contractor Report (ICR)

How to Report to EDD

EDD Transmission Process

Smart Accounting 1099-MISC and ICR Notes 2019 Table of Contents 1099-MISC 1099-MISC Overview ...................................................................................................... 2 1099 Processing Overview ............................................................................................. 3 Printing a 1099 Worksheet Report.................................................................................. 3 1099 Line Items Edits ...................................................................................................... 5 Printing 1099 Forms ...................................................................................................... 10 1099 Summary Report .................................................................................................. 13 IRS Transmittal Process................................................................................................ 14 Sample Form 1096 ........................................................................................................ 17 Independent Contractor Report (ICR) ........................................................................... 18 How to Report to EDD .......................................................................................................................... 18 EDD Transmission Process .......................................................................................... 18 Smart Accounting 1099-MISC and ICR Notes: 2018 1099-MISC Overview Important Points of Interest • The IRS will accept 1099 filings only through its Filing Information Returns Electronically (FIRE) upload site if there is an excess of 250 1099s. If filing fewer than 250 forms, the IRS will accept paper or electronic filing. If you have any questions, please contact the Information Reporting Program (IRP) at 866.455.7438. • Use of the IRS FIRE system requires an IRS-assigned Transmitter Control Code (TCC) . The client can obtain their own TCC number from the IRS. Refer to [http://www.irs.gov](http://www.irs.gov for more)[ for more](http://www.irs.gov for more)[ ](http://www.irs.gov for more)[information.](information.) • Alternatively, the client has the option to have Entertainment Partners (EP) transmit on the production’s behalf using EP’s TCC number. Please refer to the EP Website for pricing and ordering information. You may also send an email to [support@ep.com](support@ep.com) or call Service and Support at 818.955.6300 for further assistance. • The IRS Federal tax limits remain at $600.00 for boxes 01, 03, 06, and 07, and $10.00 for box 02. • An option has been added in the Tax Report module to sort by Vendor Name, TIN Name, or Tax ID. o Vendors who are missing Tax ID information will always show up first in the Tax Report , regardless of the sorting option selected. • 1099 Vendor forms must be postmarked no later than January 31, 2019. • 1099-MISC forms are available in most office supply stores, can be ordered from the IRS by dialing 1.800.829.3676 , or through Form Consultants by dialing 1.800.719.6817. • IRS paper filings for all Federal and State 1099-MISC and 1096 Forms must be postmarked no later than January 31, 2019. • The electronic filing deadline is January 31, 2019. • FIRE Upload files will not be accepted after January 31, 2019. 1099 Processing Overview 1099 processing consists of five steps. • The first is to review existing transactions for correct 1099 coding. This is accomplished by printing a 1099 Worksheet report. Review of the report allows users to determine if 1099 code adjustments are necessary. • The second step is to correct existing transactions for 1099 code adjustments. The 1099 Edit module is used for this step. • The third step is to print 1099s on preprinted forms. • The fourth step is printing the 1099 Summary report. • The fifth and final step is the creation of the IRS transmittal file. Printing a 109

FAQs

When does the IRS require 1099 filings to be submitted through FIRE upload?

The IRS accepts 1099 filings through its FIRE upload site only if there is an excess of 250 1099s. If fewer than 250 forms are filed, the IRS accepts paper or electronic filing.

What is required to use the IRS FIRE system (Transmitter Control Code)?

Use of the IRS FIRE system requires an IRS-assigned Transmitter Control Code (TCC). The client can obtain their own TCC from the IRS, or have an Entertainment Partners transmitter use EP’s TCC.

What deadlines apply for 2019 1099-MISC paper and electronic filings?

1099 vendor forms must be postmarked no later than January 31, 2019, for both paper Federal and State forms. The electronic filing deadline and the FIRE upload acceptance deadline are also January 31, 2019.

Sep 17, 2026

Upload by Lucas Martin