information necessary to
prepare the Form 1099-
MISC you should require
each contractor to prepare
and submit a Form W-9
(Request for Taxpayer
Identification Number and
Certification) to your office.
and filing a Form 1099 is
$600, but it is important to
collect the Form W-9 prior
to initial payment to the
vendor. At the end of each
calendar year you will need
to calculate the total paid to
the vendor to determine if it
is appropriate to issue a
Form 1099-MISC. The trick
here is that the calculation
needs to be done on a
district-wide basis.
also be issuing Form 1099's
it is important to coordinate
your efforts with your
district office staff to ensure
the amount paid by your
student body organization is
combined with any other
amounts paid throughout the
district. Establishing this
process in conjunction with
the district office will help
ensure that all applicable
vendors will receive the
Form 1099-MISC and it will
also cut down the possibility
of a vendor receiving a
duplicate form.
regarding the issuance of
Form 1099-MISC and Form
W-9 can be found online at
the IRS website at
business office.
Contractors,
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