What are 1099 Forms?

1099’s are used to report total payments sent to vendors, contractors, and individuals, and submitted to the IRS, made throughout the calendar year. These forms are required for payments made via cash/check (ACH)/direct deposit in the course of your business or trade.

Examples include:

  • Compensation for services (not provided by an employee)

  • Payments to Attorneys

  • Rents

  • Prizes & Awards

There are significant penalties for not issuing 1099 forms in a timely matter. The most common forms, 1099-MISC and 1099-NEC) are due by January 31st.

What do I need to issue 1099 Forms?

To issue a 1099 form you will need the recipient’s name, address, Federal ID number and total amount paid.

You can request the recipient’s information using IRS Form W-9.

Brenner is happy to help you identify payments that require 1099’s to be issued, and timely send out and file with the IRS. Some Payroll/HR software allows you to issue 1099 forms, and you can also do so manually with the IRS forms.


1099 Form Resources