If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue Code.

To assist businesses in filing nonemployee compensation by January 31 and other 1099 reportable payments by February 28 (or March 31 if filing electronically), the IRS created new Form 1099-NEC, …

You are required to file electronically if you issue 10 or more W-2 or 1099 forms in a calendar year (or the amount of W-2s and 1099 forms the IRS prescribes to be mandated to file electronically, …

This document provides the official specifications and filing instructions for submitting 1099 Informational returns electronically to the Missouri Department of Revenue (DOR).

Withholding. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Contractors must receive a copy of the 1099 form by January 31. Don’t miss sending it—it’s required by law. Don’t Mix Personal and Business Payments: Only file 1099s for business-related payments. …

File Form 1099-NEC or Form 1099-MISC to report sales totaling $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other commission basis for resale.