If your business made payments for services during the year, then you may be required to file Form 1099-MISC.  Pacific Northwest staff can assist you with issuing Form 1099-MISC where it is required.  Form 1099-MISC should be filed for each person to whom you have paid during the year:

• at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
• at least $600 in:
  • rents;
  • services performed by someone who is not your employee;
  • prizes and awards;
  • other income payments;
  • medical and health care payments;
  • crop insurance proceeds;
  • cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish;
  • generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
  • payments to an attorney; or
  • any fishing boat proceeds,

In addition, use this form to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.

Due Date

The due date for filing Form 1099-MISC with the IRS and issuing copies to people you made payments to is January 31.

Information Needed to Prepare Form 1099 MISC

We will need the name, address and EIN or SSN of each person to whom a Form 1099-MISC is to be issued.  You can obtain this information by having each person complete IRS Form W-9.