Form 1099-MISC Information and InstructionsForm 1099-MISC communicates to the IRS and the recipient the amount of money your organization paid to the recipient during the year. Rents are reported in box 1 of the form 1099-MISC. Payments for services subject to self-employment tax (FICA and Medicare) go in box 7 - Nonemployee compensation. Services include independent contractors who provide a service. Some examples of independent contractors include: repairmen, accountants, attorneys, cleaning services, and lawn care services. You should also provide a 1099-MISC form to landlords, revival ministers, supply preachers and guest speakers if total paid to them in the year was $600 or over. Do not send 1099-MISC’S to corporations. One of my readers spoke to an IRS agent regarding this subject. This was the IRS agent's reply: "1099-MISCs are not required for payments to electricians, plumbers, or similar SE individuals who are coming in for a short-term job. For example, a plumber who comes in to install or repair the bathroom sinks, does not require the church to distribute a 1099-MISC. Independent Contractors who should get a 1099-MISC are non-employees who are hired for a longer period. For example, the church hires Mr X and Mr Y for three months to build a garage. They should be provided with a 1099-MISC. Direct payment to traveling evangelists or missionaries would also receive a 1099-MISC if the annual amount provided to the individual is greater than $600." (Thank you Roy Lainson for obtaining this clarification for us.) You should not pay an independent contractor until you have received a completed and signed W-9. Use Form W-9 "Request for Taxpayer Identification Number and Certification" to obtain names, address, and taxpayer identification numbers (SSN or FEIN) from people you will be required to provide 1099-MISCs. Have all independent contractors fill out a W-9 even if you think they are incorporated. If they are, there is a place on the W-9 for them to indicate they are incorporated. When are the forms due? 
The period for which you report payments is the calendar year, not your fiscal year. The forms must be “furnished to recipients” by the end of January and to the IRS by the end of February. *Notice: You cannot download a usable 1099 from the web! The original that’s filed with the IRS is printed in red ink and is read by a scanner. You can order forms from the IRS at no charge, or purchase them from an office supply store. You can reach IRS at 1-800-TAX-FORM to request the ones you need. Make sure to get the transmittal form too. It is Form 1096.Form 1096 is the cover page for the 1099s that will be submitted to the IRS. The 1096 summarizes the total payments included on all of the 1099s.
Click here to view instructions for the IRS form 1099.
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