How To Issue A 1099

Paper form

Seriously, it's the easiest way. Then fill it out neatly by hand.

You were supposed to collect that W-9 before making the first payment. However, if he doesn't give you the W-9, his SSN will do. The burden is on him to notify you if he's subject to backup withholding.

If he's incorporated, there's no 1099, unless he's a lawyer. All lawyers receive 1099s.

You're probably going to use the 1099-NEC which is laid out the same as the 1099-MISC was. The new form (there had been an NEC years ago) is because IRS finally realized that the information with a January 31 deadline should be on a separate information return than information with a February 28/29 deadline.

Don't forget the 1096, which is the transmission sheet.

An addition - payments for medical services are also reported on Form 1099-MISC regardless of whether the recipient is an individual or a corporation.

Ira Smilovitz, EA Leonia, NJ

When googling tax stuff, try adding "site: irs.gov" (without quotes) to your search. That will restrict search results to the official IRS site.

Using the search >> "form 1099" site: irs.gov << (quotes as shown) I found a lot of useful-looking results, including an option to e-file the form 1099 using IRIS. That's mandatory for entities filing 10 or more in a year, but it sounds like you have just the one.

If you're filing just one form, you may not want to bother registering for IRIS. In that case,

Can I please point out that 1096 and Copy A of 1099-MISC and 1099-NEC, the copies that gets filed with IRS, are scannable, using red ink which drops out during the scanning process. You won't be able to print these successfully with your own printer. Order the blanks by mail at the URL I gave in the other followup.

The copies of the form you give to the payee and possibly the state revenuers may be printed out,