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IRS Form 1099-NEC Due

January 31

IRS Form 1099-NEC must be sent to any independent contractor when a PTA has paid equal to or greater than $600 in the calendar year (January – December).

IRS Form 1099-NEC with IRS Form 1096 sent to the IRS.

From the tip of the week, Leadership News January 14:

If your PTA paid an independent contractor at least $600 in calendar year 2020, you must send to the independent contractor and the IRS form 1099-NEC, Nonemployee Compensation (NOT form 1099-MISC as in previous years), postmarked by January 31, 2021.

The IRS requires a paper copy of form 1099-NEC, accompanied by form 1096. These forms cannot be downloaded from the IRS website and must be ordered from Online Ordering for Information Returns. There is a penalty for filing late or failing to file. (The WSPTA office has a limited number of 1099-NEC forms available that can be sent to a PTA on a first-come, first-served basis.)

Keep copies of information returns you filed with the IRS with your PTA’s legal records for at least 3 years.

For more information, see 2020 General Instructions for Certain Information Returns and 2020 Instructions for Forms 1099-MISC and 1099-NEC.

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Date:
January 31
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Washington State PTA strives to assure that all meetings and other activities of the Association are available for participation by all of its members, consistent with the Americans with Disabilities Act (“ADA”) and the Washington State Law Against Discrimination (RCW 49.60).

Individuals requiring special accommodations to attend or participate in WSPTA meetings are requested to contact the office in advance: (253) 214-7410 or email.