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Keep track of your payments in your bookkeeping system so you can determine if payments fall under any of the categories that require reporting and how much those payments total for the year.
If you report income in Box 7 of the 1099-MISC, "Nonemployee Compensation," the deadline for issuing 1099-MISC forms to recipients of these types of income was January 31, 2017. You had a little extra time to get them to the IRS in previous years, but not anymore, not even if you file them electronically.
If you foresee a problem going forward, make sure to submit this form so you have as much time and leeway as possible.
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The W-9 will provide you with his legal name, address and taxpayer identification number – all information you'll need when preparing his 1099-MISC form.
Save 0 Today Martin Van Der Schouw Martin currently serves as President & CEO of Looking Glass Development, LLC.