Reminder: 1099 Filing Deadline is February 2, 2026

As we approach year-end, it’s time to start preparing your 1099s. To ensure timely and accurate filing, please review the following requirements and recommendations.

Who Needs a 1099?

  • You must issue a 1099 to any vendor paid more than $600 for services via cash, check, ACH transfer, or other direct payment methods.
  • Note: Payments made by credit card or through platforms like Venmo or Zelle do not require a 1099 to be issued.

HTB Recommendations for a Smooth Filing Process:

  • Reconcile Early: Enter all transactions and reconcile your bank accounts as soon as possible to ensure accurate year-end data before the January 31, 2026 filing deadline.
  • Go Digital: We recommend electronic delivery of 1099s to reduce mailing costs, which have increased significantly. You can streamline the process by using software like QuickBooks Online (QBO) to prepare and deliver 1099s electronically, or by securely emailing them to vendors through an encrypted portal.
  • TIN Matching: We strongly recommend using the IRS TIN Matching Program to reduce the risk of penalties from incorrect filings. HTB provides TIN Matching services upon request.
  • Know the Rules: Below are answers to common questions we receive during 1099 filing season.
    • Is my vendor a contractor or employee? Learn the difference here.
    • Should I use 1099-MISC or 1099-NEC? Compare the forms here.
    • What are Louisiana’s 1099 filing requirements? Review state guidelines here.

If HTB Is Filing Your 1099s:

  • Deadline for Submission: Please provide all required information by January 26, 2026. Late submissions may incur penalties.
  • Required Info:
    • W-9 forms
    • Payment amounts or access to your accounting software
    • Recipient email addresses
  • Extension Option: A 30-day extension can be requested, but you must sign and mail the completed form.
  • TIN Matching Included: We will perform TIN Matches unless instructed otherwise.

Filing on Your Own? Here Are Helpful Resources:

  • Information Returns Intake System (IRIS)
    • IRIS is a free IRS portal for e-filing Forms 1099, 1098, and W-2G.
    • Benefits include:
      • E-file up to 100 returns
      • Manual or .csv upload
      • Downloadable payee copies
      • Saved issuer info and filing records
    • Apply for a 5-digit IRIS TCC here. Processing takes ~45 business days.
  • Filing Information Returns Electronically (FIRE)
    • FIRE is another IRS e-filing option for information returns, similar to IRIS. It requires a separate FIRE Transmitter Control Code (TCC), which is not interchangeable with the IRIS TCC. Unlike IRIS, FIRE users must create electronic files using specialized software before uploading.
  • IRS TIN Matching Program
    • The IRS TIN Matching Program lets payers validate TIN and name combinations before filing, helping avoid penalties for incorrect information. It’s free to use but requires an online application for access.

HTB is committed to making your 1099 filing process as smooth and stress-free as possible. As always, our CAAS team is here to answer questions and provide assistance as needed. Contact us today for support.

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