LMCP_Hall Association

IRS Form 1099 and 1096

Form 1099 must be filed for each contractor or outside service provider that the hall has paid $600 or more in the previous calendar year. Form 1096 (the “transmittal” form, like a summary) should be filed with Forms 1099. Payments made to reimburse and expense, rents to real estate agents, and payments to corporations are not reported. The deadline to submit Forms 1099 and 1096 to the IRS and to the contractor or service provider is January 31.

See IRS Instructions for Form 1099-MISC for additional items and clarification.

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