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Master Guides to 1099 and 1042-S Compliance | Member E-Books
When it comes to 1099 and 1042-S compliance, we wrote the book.
Each year, the IRS implements scores — even hundreds — of changes to the tax code, and failure to comply has expensive consequences. The Master Guides to Form 1099 and Form 1042-S Compliance are exclusive e-books that IOFM Members reference to maintain compliance in an ever-changing regulatory environment. Need to get up to speed on 1099-NEC? We have that covered!
Master Guides are available for free for our Business and Enterprise Members and for $100 each annually for our Professional Members. Learn more about the benefits of IOFM Membership.
The 2026 Digital Editions are available now:
2026 Master Guide to Form 1099 Compliance
E-Book
Join today to access Join today to access BUY THIS GUIDE Access the Master Guide Access the Master Guide
$100 for Professional Members, free to Business & Enterprise Members
Last revised: September 24, 2026
The 2026 Master Guide to Form 1099 Compliance provides practical, authoritative guidance to help you navigate a year of sweeping change. Key developments include the retirement of the FIRE system in December 2026 in favor of IRIS; a permanent reset of the 1099-K threshold; new Cash Tips, Tips, Overtime, and TTOC boxes on the 1099-NEC and 1099-MISC; and the first increase to the $600 reporting threshold since 1954.
2026 Master Guide to Form 1042-S Compliance
E-Book
Join today to access Join today to access BUY THIS GUIDE Access the Master Guide Access the Master Guide
$100 for Professional Members, free to Business & Enterprise Members
Last revised: September 24, 2026
The 2026 Master Guide to Form 1042-S Compliance provides practical guidance on federal tax compliance for payments to foreign entities and non-employee foreign individuals. This year's updates include a redesigned Form 1042-S with revised address fields and the retirement of the credit forward framework, a new required Chapter 3 exemption code that applies in more situations than before, and a look ahead at proposed section 861 sourcing rules for SaaS and cloud services provided by foreign entities.
About the Author
The Master Guides are produced in partnership with Jason Dinesen, EA.
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