Form 1099 Filing Updates for 2025

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As we approach year-end, staying compliant with 1099 reporting has never been more important—especially with ongoing revisions to IRS Forms 1099 and the significant rule changes introduced in July 2025. This timely webinar is your essential guide to navigating the updated reporting requirements, ensuring you are prepared for the upcoming 2026 filing deadlines. Avoid costly penalties, time-consuming corrections, and unnecessary IRS scrutiny by understanding how the latest regulatory shifts impact your reporting responsibilities.

During this comprehensive session, we’ll examine the most common issues that arise when filing Forms 1099-MISC, 1099-NEC, 1099-S, 1099-B, 1099-DIV, 1099-INT, 1099-R, and 1099-K. You’ll receive practical strategies to confidently manage complex filing situations, including recent updates surrounding 1099/W-2 cross-reportable fringe benefits and expense reimbursements introduced in the Summer 2025 Tax Bill. With ample time for live Q&A, you'll walk away with actionable insights tailored to your specific reporting challenges.

Your Benefits for Attending:
  • Incorporate the most recent IRS updates, including Summer 2025 changes impacting expense reimbursements and fringe benefits, into your 1099 reporting workflows
  • Accurately validate and report payments for services, rent, royalties, and other reportable income—while tackling nuanced situations like reporting goods or misclassified utilities
  • Properly file 1099s for payments to attorneys, healthcare professionals, and settlement/judgement recipients to avoid reporting errors
  • Distinguish between various Forms 1099 and identify common filing pitfalls that can trigger compliance issues
  • Gain clarity on new rules and confidently meet early 2026 IRS filing deadlines

Why this webinar is a benefit to attend:
With significant 1099 form and regulation changes in play, this session will give you the confidence and clarity you need to file accurately, reduce audit risk, and save hours of backtracking on corrections.

Level: Basic-Intermediate
Format: Live webcast
Instructional Method: Group: Internet-based
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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Webinar Survey Overall Rating

This webinar received a total of 6 survey responses. Attendees have given an average rating of 5.0 stars out of a possible 5, reflecting the quality and value of the content presented.

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Reviews From Webinar Survey

Our webinars are crafted to deliver exceptional value and insight to business professionals. Below, you'll find genuine feedback from attendees.

Linda S.
December 11, 2025
5.0 / 5
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A lot of useful information for the 2025 filing year and also for what is to come in 2026
Taiwo A.
December 11, 2025
5.0 / 5
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The program provides more understanding about new laws and expectation for 2026.
Michelle O.
December 10, 2025
5.0 / 5
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no comment
George J.
December 10, 2025
5.0 / 5
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Instructor always has a great course.
Jamie B.
December 10, 2025
5.0 / 5
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5.0 Stars
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The presenter was easy to listen to and follow, and the information was presented in a clear and detailed manner.
Robyn P.
December 10, 2025
5.0 / 5
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5.0 Stars
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5.0 Stars
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Frequently Asked Questions

The 2025 Form 1099 filing year brought significant regulatory changes that tax professionals and businesses must incorporate into their year-end reporting workflows. The Summer 2025 Tax Bill introduced notable revisions affecting expense reimbursements and fringe benefits that have cross-reporting implications for both Forms 1099 and W-2. Updated thresholds and rules under IRC Section 70433 modified reporting obligations for certain nonemployee payments, including inflation-adjusted reporting thresholds and changes to backup withholding triggers. The IRS also continued its phased transition to electronic filing, with expanded e-filing requirements affecting more payers beginning with 2025 returns due in early 2026. Additionally, Form 1099-K reporting thresholds saw further adjustment, Form 1099-DA for digital assets became more prominent, and ongoing guidance around 1099-NEC for contractor payments was updated. Staying current with these changes is critical to avoiding penalties during the 2026 filing season.
The Summer 2025 Tax Bill introduced important updates affecting how certain fringe benefits and expense reimbursements are treated for information reporting purposes on both Forms 1099 and W-2, creating new cross-reporting obligations that businesses must navigate carefully. Payments that were previously reported solely on W-2 for employees may now intersect with 1099-NEC or 1099-MISC obligations for non-employees under revised rules. Accountable plan requirements under IRC Section 132 remained important, as properly structured reimbursement plans exclude amounts from income reporting, but the updated rules changed how certain benefits for non-employees must be documented and reported. The July 2025 fringe benefit updates also affected golden parachute payment reporting and nonqualified deferred compensation treatment under IRC Section 409A. Tax professionals responsible for year-end filings should carefully review these updates to avoid misclassifying payments that may now require reporting on a different form or at a different threshold than in prior years.
Form 1099-K reporting requirements underwent continued evolution for the 2025 tax year following multi-year IRS transition guidance. Form 1099-K is filed by payment settlement entities (PSEs) such as credit card processors and third-party payment networks to report payments made to merchants and payees through those platforms. The IRS has been gradually lowering the reporting threshold from the original $20,000 and 200 transaction threshold toward a lower dollar amount, with the 2025 rules reflecting another step in that transition under IRC Section 6050W. Businesses that receive Form 1099-K payments need to ensure those amounts are properly reconciled against their own books to avoid discrepancies that could trigger IRS inquiries. For payors and platforms issuing 1099-Ks, the 2025 updates clarified which transaction types are covered and how to handle situations involving goods sold or personal payments. Understanding when 1099-K payments overlap with other Forms 1099 (such as 1099-NEC or 1099-MISC) is essential to avoiding duplicate reporting.
For 2025 tax year information returns due in early 2026, the IRS maintains several important filing deadlines that payers must track carefully to avoid penalties. Form 1099-NEC must be filed with both the IRS and furnished to recipients by January 31, 2026, making it the earliest deadline in the information reporting calendar. All other Forms 1099, including 1099-MISC, 1099-R, 1099-INT, 1099-DIV, and others, must be furnished to recipients by January 31, 2026, but the IRS copy is due by February 28, 2026 for paper filers and March 31, 2026 for electronic filers. The expanded e-filing mandate means more organizations than ever are required to file electronically, with lower aggregate thresholds than in prior years. Payers who need additional time can file Form 8809 for an automatic 30-day extension, but this extension does not extend the deadline for furnishing statements to payees. Missing any of these deadlines triggers tiered penalties, which increase significantly the longer errors remain uncorrected.
The IRS Information Returns Intake System (IRIS) is a no-cost online portal that allows payers to electronically file Form 1099 series returns directly with the IRS without the need for third-party software or the legacy FIRE (File Information Returns Electronically) system. IRIS supports both individual data entry and bulk uploads via a CSV file format, making it accessible for small businesses while also accommodating higher-volume filers through an Application-to-Application (A2A) connection point for automated system-to-system filing. For the 2025 filing year, IRIS became increasingly central to compliance as the IRS expanded its e-filing mandate to cover more payers. Businesses that previously used the FIRE system can transition to IRIS or continue using FIRE; both systems remain operational. Payers using IRIS must obtain a Transmitter Control Code (TCC) from the IRS before using the portal. The availability of IRIS reduces barriers to electronic compliance and eliminates postage and paper costs, while also enabling faster IRS processing and reducing the risk of lost filings.