What Do the New Tip and Overtime Reporting Boxes on 1099-MISC/NEC Mean for Your Business in 2027?
The IRS added new tip and overtime boxes to Forms 1099-MISC and 1099-NEC for tax year 2026. Here’s what businesses need to know before filing
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What Happens When a Contractor or Vendor Refuses to Provide a W-9?
When a contractor refuses to provide a W-9, you must still file a 1099 and begin backup withholding at 24%. Learn the IRS requirements, common
What Happens If You Forget to Issue a 1099 to Someone You Paid?
If you forgot to issue a 1099, the IRS can assess penalties from $60 to $330 per form depending on how late you file. Learn
Do You Need to File 1099 Forms with Your State in Addition to the IRS?
Many states require 1099 filings in addition to the federal filing with the IRS. Learn which states participate in the Combined Federal/State Filing Program, which
What 1099 Exemptions Should Every Small Business Owner Know?
Not every payment your business makes requires a 1099. Learn which recipients, payment types, and thresholds are exempt from 1099 reporting, and understand the critical
What Is the IRS Automated Underreporter Program and How Does It Affect Your Business?
The IRS Automated Underreporter (AUR) program compares 1099 and W-2 data against tax returns to find income discrepancies. Learn how the program works, common triggers,
Can You Email or Electronically Deliver 1099 Forms to Recipients?
The IRS allows electronic delivery of 1099 forms to recipients, but only with their affirmative consent. Learn the requirements, security best practices, and how WageFiling
What Is Form 1099-MISC and When Are You Required to File It?
Form 1099-MISC reports miscellaneous payments like rent, royalties, prizes, and attorney fees. Learn when you need to file, which boxes to use, and how to
What Is a W-2C Correction Form and When Do You Need to File One?
A W-2C is the IRS-approved form for correcting errors on previously filed W-2s. Learn when to file, what mistakes to avoid, and how WageFiling makes
How Does WageFiling Compare to Tax1099, Avalara, and Other 1099 Filing Services?
WageFiling, Tax1099, Avalara, and other 1099 filing services differ in pricing, features, and target user. This side-by-side comparison covers what matters most for small businesses
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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.