We're running an ad in a local public school district magazine. On Form W9, the box "other" is check and they have a TIN number. Do we need to 1099 them at year-end?

Hello @square3,

 
Welcome to the Community space. I'm here to provide some clarification about filing 1099s in QuickBooks Online.

The IRS requires you to file a Form 1099-NEC for any non-employee you paid $600 or more in cash during the previous year. Also, when you withheld any federal income tax under the backup withholding rules.

If this is in cash, then yes, you'll need to file a 1099 at year-end. If you're unsure or in need of additional clarification, you can also visit the IRS website or consult them. Here's the link: https://www.irs.gov/forms-pubs/about-form-1099-misc.

Also, 1099s have a specific due date for filing the form. For additional reference, I've attached the article I found helpful for you: Create and file 1099s with QuickBooks Online.

Drop me a comment below if you have more questions regarding 1099s or managing vendors. I'll be happy to help you some more.  

Well, I understand that we don't need to 1099 Corporations regardless the amount paid. I checked the instructions on W9 form, it doesn't indicate the box of "Other" which is strange to me, unless I'm missing it. So, sounds like we should 1099 the school district, since the Corporation box is not checked, but I'm not entirely sure. 

Yes, square3.

You're required by U.S. tax law to file a Form 1099-NEC for anyone that you paid $600 or more in the previous year. They are contractors, freelancers, vendors, or any other non-employee. 

For more details about the form, please see these resources: 

• Get Answers to your 1099 Questions
• Understand Payment Categories for the 1099-MISC and 1099-NEC

Once you're ready to file, you can browse this article for the detailed steps: Prepare your Federal 1099s with QuickBooks Online.

You can also check with your accountant to ensure the boxes are correct. If you don't have one, you can use our Find-an-Accountant tool to look for an expert near you.

In case you'll need to make a manual amendment to your forms, you'll need to work directly with the IRS. For more information, you can browse this article: Correct or Change 1099s in QuickBooks.

Please keep us posted if you need additional assistance in filing the form. We're always here to help you out.

My understanding is that you're only required to file a Form 1099 for anyone you paid $600 IF they're attorneys or Individual/sole proprietor or single-member LLC. you do not 1099 Corporations. 

My current situation is that the From W9 came back from the vendor marked as "other" with an EIN. I'm not sure if we need to 1099 them at year-end. If you know the answer please let me know. thanks!

Hello square3,

Thanks for returning. For this situation, I recommend speaking with your accountant to see what is the best fit for your business. If you don't have an accountant, we offer a ProAdvisor program where you can connect with experts. Many even offer a free consultation.  If you need to file that 1099 at the end of the year, I am adding this article which goes step by step on how to create and file 1099s.

• Create and File 1099s for QuickBooks Online

Please let me know if you have any questions, my team and I will be happy to help you further. Tale care for now! 

@square3 

You are not required to issue a 1099 to a public school.  Public schools are government agencies and are therefore exempt from receiving a 1099.