On-demand Webinar: Form W-9 Due Diligence Alert for Tax Compliance


How can you pull truly reliable information from the Forms W-9 your company receives from payees?  Many Form 1099 filings which the IRS deems to be your errors, subject to $280-per-form penalties, can be traced back to unreliable information the payee gave you on Form W-9.  This new program will show you, with real-world examples, how to apply IRS regulatory guidance to accurately determine whether a vendor is 1099-NEC or 1099-MISC reportable or exempt from being reported, and what’s the true reportable Name to use on the 1099, whether you must retain 24% of a payment as backup withholding, how to correctly sort various LLC designations, C and S corporations, sole proprietors, disregarded entities and the confusing designation of “Other” in line 3, and what to do if the form is clearly unreliable.

Learning Objectives:

  • Identify a reportable payee name from lines 1 and 2 of Form W-9
  • Recognize and resolve status incompatibilities in the line 3 checkboxes of Form W-9
  • Incorporate line 4 “exemption codes” into your review of Form W-9
  • Identify indicators of a non-valid Form W-9
  • Apply rules from the federal tax regulations in the absence of a reliable Form W-9

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Featured speaker:

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

Marianne Couch, JD, is a Principal in the Cokala tax group and 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, The Master Guide to Form 1042-S Compliance and numerous published articles. Prior to co-founding Cokala in 2007, 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.  

Marianne was an appointee for three years to the IRS Commissioner’s 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!

iofm15_rgb_horiz-IOFMonly.jpg.small.300x300.jpeg Continuing Education for IOFM Certification

Receive 2 CEUs toward maintaining a certification with IOFM! IOFM's premier certification programs are designed to establish standards for the industry and recognize financial operations professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the body of knowledge in their profession. Additional rules may apply, depending on your certification. See full guidelines here

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!

For more information:

Contact Customer Service:

Phone: (207) 842-5557

Email: [email protected]

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