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1099 Reporting for Textbook and Workbook Purchases from an Author
January 23, 2026
Q. First, we have purchased textbooks and workbooks from an author whose tax classification is Sole. Do we need to issue a 1099 to him? Second, we have purchased items for library collections and the tax classification is Sole. Do we need to issue a 1099 to them?
A.
(Answered by IOFM's third-party tax expert) First, if he wrote the books and you purchased them from him, then yes, you would report. Second, if this person is the author of these books, then yes. If they simply owned the books and…
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