Understanding IRS Form 1099-NEC and Form 1099-MISC

$219.00

SKU: 410249

Description

Course Description
Better understand the requirements for correctly reporting the information on a Form 1099.

In recent years, the IRS has stepped up its compliance efforts in the area of information reporting and withholding, including Forms 1099 and backup withholding. The Service has greatly enhanced its technological capabilities, and more companies are now receiving automated notices and penalties for non-compliance. This topic will help U.S. withholding agents better understand the requirements for correctly reporting the information on a Form 1099. It will also address common mistakes and best practices to enhance operational efficiency and avoid penalties. This course will discuss the strategies and procedures for drafting a response in situations where the IRS has already issued a penalty notice.

Learning Objectives
– You will be able to define your organization’s Form 1099 responsibilities.
– You will be able to describe the different types of Form 1099 reporting.
– You will be able to explain the penalties that may be assessed if Form 1099 reporting is not performed correctly.
– You will be able to review Forms W-9 and determine if they are acceptable.

Presenter: Andrew McQuilkin, KPMG LLP
Credits*: AIPB, Enrolled Agents, CPE
Time of program 100 min, 1 pm ET
Date of program January 10, 2024

Overview
• Terms and Concepts
• Compliance Obligations

What Payments Do You Report?
• Reportable Payments and Exemptions
• Form 1099-MISC vs. 1099-NEC
• Payment Classification
• Special Issues • Former Employees, Deceased Employees and Reimbursements

Who Do You Report?
• Collecting Forms W-9
• Reviewing Forms W-9
• TIN Matching
• Special Issues • Disregarded Entities, Eyeball Test, Backup Withholding

Form 1099 Reporting
• Filing
• Deadlines and Extensions
• Best Practices

Penalties
• Applicable Penalties and Amounts
• Responding to Penalty Notices

AIPB ,Enrolled Agents ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Andrew McQuilkin-KPMG LLP