1099-NEC/MISC Federal and State Filing Tips

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Forms 1099-NEC and 1099-MISC are by far the most commonly filed such 1099s. Questions abound regarding which boxes and under which circumstances payments should be reported to vendors on these forms. Whether you are new or seeking an update, this course will provide CPAs, Accounts Payable, Payroll, and Tax professionals with plain English guidance to help minimize 1099-NEC/MISC filing mistakes while breaking down the toughest 1099-NEC/MISC payee and payment reporting situations.

In this course, industry expert and corporate tax attorney Steven D. Mercatante, Esq., takes a look at some of the more common problems experienced by CPAs, accounts payable, and tax departments related to documenting, validating, and reporting payee information on IRS Forms 1099 as they are updated—while identifying key issues and best practices for addressing them.

Topics Covered:
  • Everything you need to know about the July 2025 Tax Bill as it relates to Form 1099 compliance and reporting
  • Changes made in 2025 to Forms 1099 and what information you need to be in compliance
  • What to do going forward regarding the new tax changes
  • Strategies to remain compliant with proper policies & procedures
  • What to look for going forward in terms of the rule-making process
  • New documentation steps you must take to be 1099 compliant
Your Benefits For Attending:
  • Get tips regarding how you should respond to the 1099 federal & surprising state changes arising from the July 2025 tax bill
  • Learn about 2025 updates to Forms 1099 including a detailed box-by-box look at the Forms 1099-NEC and 1099-MISC, as well as how states have been changing their 1099-NEC requirements
  • Identify the 1099 updates you must respond to prior to filing season and in which states you will have a state 1099 filing obligation
  • Recognize what you still have to look for in terms of guidance to 1099 reporting procedures
  • Discover how these new rules change your in-year Form 1099 compliance policies and procedures in the new year as well as reporting early in 2026

This webinar will help you personally by giving you a clear understanding of new compliance mandates, reducing reporting errors, and ensuring your organization stays audit-ready through proactive adjustments.

Who Should Attend:
  • CPAs
  • Accounts Payable professionals
  • Payroll professionals
  • Tax department personnel

Level: Intermediate
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes (2 hours)
Program Prerequisites: None
Advance Preparation: None

  • Steven Mercatante

    Steven Mercatante

    Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and web [...]

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Frequently Asked Questions

The July 2025 tax legislation introduced significant changes to information reporting requirements under IRC Section 70433, with direct implications for Form 1099-NEC and 1099-MISC compliance. Key changes include an increase in the reporting threshold for certain payments, the introduction of inflation adjustments to thresholds going forward, and modifications to backup withholding rules. These changes affect how and when organizations must report payments to independent contractors, vendors, and other nonemployees. In addition, states have been independently updating their own 1099-NEC filing requirements, creating a patchwork of state-level obligations that may differ significantly from federal rules. Tax and accounts payable professionals must understand both the federal changes and the state-specific implications to build compliant policies and procedures for 2026 and beyond.
State 1099-NEC filing requirements vary widely and have been evolving rapidly. Many states now require direct filing of Form 1099-NEC and do not participate in—or do not cover 1099-NEC under—the IRS Combined Federal/State Filing Program. States like California, New York, and others have their own e-filing portals, deadlines, and thresholds that may differ from federal requirements. Some states require filing only when state income tax was withheld; others require filing regardless. The rules can also differ based on the payee's residency. Failure to comply with state 1099-NEC filing obligations can result in state-level penalties on top of any federal exposure. Organizations with vendors in multiple states should conduct an annual review of state filing obligations before year-end to ensure all required filings are made on time.
Ensuring 1099 compliance heading into 2026 requires addressing both the federal changes from the 2025 tax bill and the growing complexity of state-level filing obligations. Start by reviewing updated IRS guidance on the new reporting thresholds and backup withholding rules under IRC Section 70433 and updating internal policies accordingly. Audit your vendor master file to confirm all W-9s are current and that entity classifications reflect any changes. Verify your e-filing registration is active through either the FIRE system or IRIS portal. Map out your state filing obligations and confirm which states require direct filing for 1099-NEC. Update your compliance calendar with all new deadlines. Finally, ensure that staff responsible for 1099 preparation have received training on the current rules through accredited CPE webinars before the filing season begins.
Form 1099-NEC was reintroduced in 2020 to separately report nonemployee compensation, which had previously been reported in Box 7 of Form 1099-MISC. Form 1099-NEC is used solely for nonemployee compensation—payments of $600 or more to independent contractors, freelancers, attorneys for services, and directors for services rendered. It has a January 31 filing deadline for both the IRS and payee copies. Form 1099-MISC covers all other miscellaneous payments including rent, royalties, prizes and awards, medical payments, and gross proceeds to attorneys. Its filing deadline is later—February 28 for paper and March 31 for electronic filing—except for Box 8 or Box 10 amounts, which are due January 31. Following the 2025 tax bill, threshold adjustments and new compliance requirements add additional nuance to how each form is used.
With new 1099 compliance requirements taking effect from the 2025 tax legislation, organizations must take specific documentation steps to demonstrate compliance and protect themselves in the event of an IRS audit. These include: updating W-9 solicitation procedures to reflect new reporting thresholds; documenting the basis for any payments that fall below the new threshold; establishing a paper trail for backup withholding decisions—when it was initiated, the amount withheld, and when discontinued; maintaining records of TIN verification through the IRS TIN Match Program; and documenting your review of state 1099 filing obligations for each tax year. Organizations should also update vendor onboarding checklists and internal policy documents to reflect the new rules. Well-organized documentation supports compliance and can serve as the foundation for a penalty abatement request if an inadvertent error occurs.