Form 1099-MISC Basic Tax Compliance: What’s Reportable for 2014

Thursday, August 21, 2014
2:00-3:00 PM ET

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Presented by:TAPN

Are you correctly identifying all of your Form 1099-MISC reporting obligations? Are you backup withholding tax where required, and avoiding risk for your organization?

Whether you are new to 1099 reporting, or looking for an update on the top 1099-MISC compliance concerns of 2014, you’ll find the essentials in this program. This webinar has been designed to meet the needs of Accounts Payable, Tax, and Tax Compliance Analysts.

Form 1099-MISC Basic Tax Compliance will cover:

  • What is reportable on the 1099-MISC under regulations and other IRS guidance applicable in 2014. Learn what’s covered by the “merchandise” exception; how to handle payments that include both goods and services; how to tell whether a payment is “rent” for box 1, “royalties” for box 2, or a nonreportable purchase; the full range of payments that belong in box 6 as medical or health care payments; whether to include reimbursed expenses in box 7; what to report in box 3 as “other income”.
  • How to document exempt recipients that are not 1099 reportable. Learn about the current Form W-9 and when it is required; how to review the current Form W-9 and be alert for reasons to doubt what it shows; when a new W-9 is required; what is an exempt entity; and whether the old “eyeball test” of exempt status can still be used in 2014.
  • How to avoid backup withholding tax errors and omissions. Learn when you must withhold 28% federal income tax from Form 1099-MISC reportable payments; when and how to deposit backup withholding and report it to the IRS; what an IRS audit looks for in backup withholding and 1099-MISC compliance. 

Learning objectives:

  • Identify Form 1099-MISC reportable payments
  • Identify and apply 28% backup withholding of federal tax 
  • Perform a sufficiency review of Form W-9 for 1099-MISC purposes

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Featured speaker:

marianne-couchMarianne Couch, JD
Principal, Cokala Tax Information Reporting Solutions, LLC

Marianne Couch, JD, a co-founder of the Cokala Tax Group, is an advisor on U.S. federal and state tax information reporting compliance. She is a frequent lecturer at major tax conferences and the author of the Master Guide to Form 1099 Compliance and numerous published articles. She served for many years prior to 2007 as Research Director of Balance Consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She is a former member of the IRS Information Reporting Program Advisory Committee (IRPAC), where she served as Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues. Earlier, Marianne served as a Research Attorney for the Michigan Court of Appeals.


Your webinar registration includes:

*Unlimited participants from one location on one telephone/web connection, in a conference room setting * Permission to distribute written materials to anyone listening at your location * FREE certificate of attendance for registrant with eligible continuing education credits * Email updates of breaking news * Subscriber discounts on future purchases

For additional lines at multiple locations, call our customer service department at 207-842-5557. All webinar registrations and recording orders must be prepaid.


Continuing education credits available!

APM_APSAP Certification
Receive 1.5 CEUs toward TAPN/IOFM APM, APS, or APD recertification! The Accounts Payable Certification Program is designed to establish standards for the profession and recognize accounts payable professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the accounts payable body of knowledge.


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To cancel your registration for this event, simply contact IOFM customer service at This email address is being protected from spambots. You need JavaScript enabled to view it.  (or call 207-842-5557) no later than 24 hours prior to the scheduled start of the event. You can choose to access the full recorded event, or, your credit may be applied toward the purchase of any IOFM product or interactive event. If for any reason you are not completely satisfied with this program, we will provide a full refund — no questions asked!


For more information:

Contact: Liz Fallon
Phone: 207-842-5557
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