1099 Filing
IRS TIN Matching for Bookkeepers: Free December Check That Prevents B-Notices
Run the IRS TIN Matching Program every December. Catch vendor mismatches before you file and skip the CP2100 B-Notice headache in spring.
10 min
1099 Filing
Backup Withholding for 2026: When the 24% Rate Triggers (IRC §3406)
Backup withholding withholds 24% from vendor payments when a W-9 is missing or TIN mismatch unresolved. §3406 rules for 2026.
10 min
1099 Filing
1099-NEC vs 1099-MISC for 2026: Which Form Goes to Which Vendor
NEC for services, MISC for rent and royalties. Here's the 2026 decision tree for every vendor type.
9 min
1099 Filing
1099-K Threshold for 2026: Reverted to $20,000 + 200 Transactions (What Bookkeepers Track)
OBBBA reverted the 1099-K threshold to $20,000 + 200 transactions. What bookkeepers must track for Stripe, PayPal, and Venmo payments.
10 min
1099 Filing
1099 Filing Deadlines and Penalties for 2026 (NEC Feb 2, MISC Mar 2/Mar 31, 1042-S Mar 15)
1099-NEC shifts to Feb 2, 2026. MISC IRS copy March 2 paper or March 31 e-file. Penalties $60-$680/form. Full 2026 deadline matrix.
11 min
1099 Filing
How to File a Corrected 1099 for 2026 (Wrong TIN, Wrong Amount, Wrong Recipient)
Wrong TIN, wrong amount, or wrong recipient on a filed 1099? Here's the exact correction process for paper and electronic filers.
11 min
1099 Filing
1042-S for Foreign Vendors: When 1099 Doesn't Apply (W-8BEN, §1441, March 15 Deadline)
Foreign vendors never go on a 1099. Here's the correct form chain: W-8BEN, Form 1042-S, §1441 withholding, and a March 15 deadline.
11 min