Important updates to WageFiling
New Data Entry Format & Data Storage Limits The IRS is changing the processing platform for electronic filing (eFiling). The new platform is called IRIS instead
News
Do Attorneys and Legal Settlements Require a 1099-NEC or 1099-MISC?
Payments made to attorneys for legal services require a 1099-NEC form, while gross settlement proceeds require a 1099-MISC. Master IRS reporting rules to avoid penalties.
What Is Form 1099-DA and When Will Businesses Need to File It for Digital Assets?
Form 1099-DA is the IRS’s new reporting document for digital asset transactions. Discover broker requirements, timelines, and compliance rules.
Is an Independent Contractor a Subcontractor?
Learn the key differences between independent contractors and subcontractors, and discover how to handle 1099 reporting requirements correctly for your business.
What Is the 1099-S Form and When Is It Required for Real Estate Transactions?
The 1099-S form is used to report proceeds from real estate transactions to the IRS. Learn who is responsible for filing, which transactions are exempt,
What 1099 Filing Requirements Apply to Contractors in the Construction and Trades Industry?
Construction businesses must file Form 1099-NEC for subcontractors paid over $600. Learn about W-9 collection, filing deadlines, and how to avoid common IRS penalties in
What Is a 1099 Filing Service and Is It Right for Your Business?
A 1099 filing service automates the complex process of reporting contractor payments to the IRS. Learn how these services prevent penalties, ensure accuracy, and save
What Is a 1099 for Contractors vs. Employees and Why Does It Matter for Your Business?
Confused about 1099 vs. W-2 workers? Learn the IRS criteria for classification, the risks of mid-year errors, and how to correct worker status before tax
What Payroll and 1099 Deadlines Should Small Businesses Know for the Second Half of 2026?
Stay ahead of IRS requirements with our guide to payroll and 1099 deadlines for the second half of 2025. Learn about the August 1 correction
What 1099 Forms Do Real Estate Agents and Brokerages Need to File?
Real estate brokerages must file 1099-NEC for commissions and 1099-MISC for rent. Learn the specific requirements for agents, referral fees, and transaction proceeds.
Do Nonprofits and Churches Need to File 1099 Forms?
Do nonprofits and churches have to file 1099s? Learn why tax-exempt status doesn’t exempt you from IRS reporting and how to stay compliant with contractor
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– Filer/Company is the Employer in the case of W-2 forms, and the Payor in the case of 1099 Forms. The Filer/Company is also sometimes called the Client. Filer is the company or person who paid the money and is responsible for filing to the IRS or SSA and responsible for IRS and SSA compliance activities.
– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.
– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.