1099 Contractor Filing Checklist

Verification

• Collect a Form W-9 from every new contractor
• Confirm the TIN and legal name
• Confirm the contractor is not an employee

Processing

• Collect subcontractor invoices
• Separate labor and materials
• Confirm amounts are reportable
• Record payments against the contractor

Filing

• File Form 1099-NEC by January 31
• Send copies to contractors by January 31
• File state copies where required
• Calendar next year's filing