On-Demand: Checklist for Year-End Form 1099 Federal and State Compliance


This information-packed program will show you how to spot trouble areas in the year-end 1099 preparation process, capture all reportable payment items for 2017 Form 1099-MISC reporting to the IRS, and avoid very costly errors in complying with the IRS Form 1099 tax reporting rules.

We will cover a 10-point Year-end Checklist to help guide your organization minimize confusion or accidental errors. The Checklist will help you navigate through hot issues including:

    • January 31, 2018 IRS filing due date for all Forms 1099-MISC that report an amount in box 7 “nonemployee compensation” – are extensions available? – is IRS assessing penalties for missing the January 31 deadline?

    • Whether to report, and what is the reportable name, for payments to LLCs, “Ltd”, LLP, PC

    • How to report if there are multiple payees or payment assigned to a different payee

    • TIN solicitation regulatory requirements

    • Checking for backup withholding and Form 945 filing requirements

    • Correct use of the various boxes on Form 1099-MISC – what qualifies as box 1 “rent”? – how to distinguish between box 3 “other” and box 7 “nonemployee compensation? – how to identify whether payments to attorneys or law firms belong in box 7 or box 14?

    • What errors, changes and new information require you to file a “Corrected” Form 1099 to the IRS?

    • When participating in the IRS Combined Federal/State Reporting Program satisfies state 1099-MISC requirements – and when it doesn’t.

Learning objectives for this program:

    • Identify IRS Form 1099 filing due dates and due date for furnishing copies to payees

    • Identify payments reportable to the IRS on Form 1099-MISC

    • Correctly file Corrected 1099s to the IRS

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Featured speaker:

Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC

Marianne Couch, JD, a Principal in the Cokala tax group since its founding early in 2007, is an experienced and well-known 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 is a founding partner of Cokala. Previously, she was for many years the Research Director of the tax reporting specialty firm Balance Consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She also formerly served as the executive director of the National Association of Form 1099 Filers, Inc.

Marianne was an appointee for three years to the IRS Information Reporting Program Advisory Committee (IRPAC), where she was Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues.

Marianne formerly served as a Research Attorney for the Michigan Court of Appeals, and earlier as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions. She received her JD, cum laude, from the Michigan State University School of Law, and is a member of the State Bar of Michigan.

Continuing education credits available!

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Receive 2 CEUs toward AP & P2P/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.

Cancellation policy:

To cancel your registration for this event, simply contact IOFM customer service at [email protected] (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!

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