IRS: 1099-MISC nonemployee compensation must be filed separately

Tax Hot Topics newsletterThe IRS warned taxpayers in an update posted to its website that nonemployee compensation reported on Forms 1099-MISC filed after Jan. 31, 2019, must be filed separately from Forms 1099-MISC that do not report nonemployee compensation. Transmissions sent after Jan. 31, 2019, that include Forms 1099-MISC reporting both nonemployee compensation and income other than nonemployee compensation in a single transmission will be subject to the Section 6721 penalty for failure to file by Jan. 31, 2019.

Forms 1099-MISC that report nonemployee compensation must be filed with the IRS no later than Jan. 31 following each taxable year. In contrast, Forms 1099-MISC that do not report nonemployee compensation do not have to be filed until April 1 following each taxable year.

Jeff Martin
Washington National Tax Office
T +1 202 521 1526

Keith Mong
Managing Director
Washington National Tax Office
T +1 202 521 1554

James Sanchez
Senior Associate
Washington National Tax Office
T +1 202 861 4107
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