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CRITICAL DEADLINE: First 1099 deadline is January 31, 2026 — Are you prepared?
2025-2026
IRS 1099 Filing Requirements
Your Complete Compliance Guide — Updated with OBBA/HR1 Tax Law Changes
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What's Inside Your Comprehensive Guide
Everything you need to stay compliant and avoid costly penalties in 2025-2026
All 1099 Form Types
- 1099-NEC: Nonemployee compensation
- 1099-MISC: Rents, prizes, awards
- 1099-K: Payment card transactions
- 1099-DA: Digital asset reporting (NEW)
- 1099-INT, 1099-DIV, and more
Critical Deadlines
- January 31: Form 1099-NEC filing
- February 17: Certain 1099 forms
- March 31: Electronic filing deadline
- Penalty avoidance strategies
- Extension request procedures
Reporting Thresholds
- NEW: $2,000 threshold for 1099-NEC/MISC (2026)
- 1099-K: $20,000 + 200 transactions
- Inflation adjustments starting 2027
- Payment type requirements
- Entity exemptions explained
Filing Methods
- Electronic vs. paper filing rules
- IRS IRIS system guide
- 10+ forms = mandatory e-filing
- Software provider options
- Recipient copy requirements
Penalties & Corrections
- $340+ per missed 1099 (2025)
- Intentional disregard penalties
- How to file corrections properly
- Backup withholding requirements
- IRS notice response strategies
Pro Tips & Best Practices
- W-9 collection strategies
- Record-keeping requirements
- State filing considerations
- TIN validation techniques
- Year-round compliance planning
One Big Beautiful Bill Act (OBBA/HR1) Updates
Major changes affecting your 1099 filing requirements — our guide is fully updated
$2,000 Threshold Increase
Effective 2026: 1099-NEC and 1099-MISC reporting threshold raised from $600 to $2,000 — fewer forms to file!
1099-K Threshold Restored
Payment settlement entities now report at $20,000 + 200 transactions (retroactive) — reversing the planned $600 threshold.
Digital Asset Reporting
NEW Form 1099-DA for cryptocurrency and digital asset transactions — brokers must report starting 2025.
Tip & Overtime Rules
New reporting requirements for qualified tips and overtime paid to nonemployees — separate accounting required for 2026.
Auto Loan Interest
NEW Form 1098-VI reporting for qualified auto loan interest — lenders must report starting 2026.
Inflation Indexing
Starting 2027, thresholds will be adjusted annually for inflation — keeping pace with economic changes.
Why Download This Guide?
Clarity before complexity — actionable insights from experienced CPAs
Avoid Costly Penalties
Late or incorrect filings cost $340+ per form. Learn how to stay compliant and protect your bottom line.
Save Time & Stress
Stop scrambling at deadline time. Our step-by-step guide makes 1099 filing simple and efficient.
Stay Current
Fully updated with 2025-2026 OBBA/HR1 tax law changes. Don't rely on outdated information.
Expert CPA Guidance
Written by Frank Alcini, CPA with 25+ years specializing in real estate and construction tax strategy.
Ready to Master 1099 Filing?
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Disclaimer: This guide is for informational purposes only and should not be relied upon as tax, legal, or financial advice. Strategic Planning Advisors LLC and its affiliates provide professional advice only under a formal engagement agreement. Tax laws and regulations are subject to change. Always consult with a qualified tax professional for specific guidance related to your situation.
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