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Filing the 1099-MISC Form

Form 1099-MISC, Miscellaneous Income, must be sent to the payee and filed with the Internal Revenue Service whenever the chapter has made payments of at least $600 in:

  • Rentals.
  • Services (including parts and materials).
  • Prizes and awards.
  • Other income payments.

This would include payees like independent caterers, independent musicians, or independent auditors. If the payee is a corporation, government agency or tax-exempt organization, a 1099-MISC is not required. The W-9 is also a convenient document for obtaining the other information required to report on the 1099-MISC. A W-9 is available at www.irs.gov (Link opens in new window). Look near the top of the site under the "Forms and Pubs" heading on the home page.

Examples

If your chapter hired a karaoke DJ who works independently and issued a check to him or her for $600 or more, you would issue that person a 1099-MISC. If your chapter paid the same independent caterer to make food for your annual picnic and your fall member dinner, and the total of the payments made to that person is $600 or more, you must complete a 1099-MISC. If a member won a $750 door prize at a social event, a 1099-MISC would need to be issued.

Other Scenarios to Consider

If you are not sure what type of entity the payee is, you can have the payee complete an IRS Form W-9, Request for Taxpayer Identification Number and Certification.

When you're issuing checks or making payments keep track of how much each payee is paid, on an ongoing basis. Once you reach $600, you'll know a 1099-MISC will need to be issued after all payments for the year have been made to that payee.

Get Forms and Instructions

Like a W2, the 1099-MISC form has multiple copies, so you'll need to obtain the paper copy of the form and complete it by hand. They are not able to be completed using a computer.

The 1099-MISC forms may be available from your local post office, library or a tax services provider. You can also access the forms at www.irs.gov.  Search for 1099-MISC, making sure to pull up the proper year’s form. 

Complete the 1099-MISC Form

Use the 1099-MISC Form quick reference guide (Link opens in new window) (PDF, 400K) for help in completing the1099-MISC Form.

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