New Form 1099 Reporting Requirements: 2025 Compliance Update

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  • Industry Best Practices
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  • Real-world Scenarios
Banking and Finance Webinar Image
Date
26 November, 2025 (Wednesday)
Time
10:00 AM PDT | 01:00 PM EDT
Duration
90 Minutes

Overview

1099s report payments made to non-employee service providers, as well as payments to suppliers and other entities you do business with. Think of your own organization: Can you name all the types of service providers you use? Do you know which payments are reportable on 1099s, and the minimum amounts you must pay before they are reportable? 

In 2025, the OBBB created new limits for the 1099 NEC and 1099-MISC starting in 2026. It also reversed Third Party PSE’s requirements for the 1099-K. Further, the IRS created the 1099-DA for brokers to report crypto-currency and other digital transactions. Other recent changes have been made to filing requirements, TIN Matching and other procedures. In the webinar we will go over these latest additions and changes from the IRS. We will discuss several of the most common 1099s in detail, as well as provide general descriptions of all other 1099s. 

There are other issues you need to consider to complete your knowledge of 1099s. Which attorney’s fees go on which 1099s? When do deceased employee’s wages go on 1099s vs W2s? When do Federal and State income tax need to be withheld from 1099 payments?

Join Mark in this highly informative and up-to-date webinar find out all of these requirements and more.

Why Should You Attend


There are over 20 different types of 1099s the IRS requires you to report certain payments on. DO you know when to use them, and what payments go where on each form? Learn the ins and outs of 1099 filing requirements in this must-attend session. In this webinar we discuss:
  • The One Big Beautiful Bill and its new 1099 requirements
  • Latest Form 1099-NEC, 1099-MISC, 1099-K, 1099-DA and any changes to other 1099 form reporting requirements with specifics.
  • Reminders and details about Due Dates, E-filing, TIN online Matching, FIT withholding requirements
  • What attorney’s fees go on the 1099-NEC or the 1099-MISC
  • When payments made to the estate of a deceased employee go on 1099s
  • Penalties for non-compliance
  • Best Practices and frequent questions

Who Will Benefit?

  • HR Managers
  • Payroll Managers
  • A/P Managers
  • A/P Staff
  • Finance Executives
  • Tax Professionals
  • Accounts Payable and Finance Department Staff
  • Third Party Payment Settlement and Processing Agencies

Speaker

Mark Schwartz is an employment tax specialist and has over 15 years of employment tax experience as an independent consultant and as a payroll tax auditor with the State of California. He has managed an audit caseload of 20 ongoing audits, from small home-based businesses to large multi-national corporations. He is expert at defining regulatory and statutory requirements from local, State and Federal government agencies; and helping the average businessperson understand what that mean to their business. He has processed weekly and bi-weekly payroll checks plus tax forms for businesses with hourly as well as exempt workers, multistate operations and a wide variety of benefits.

Mr. Schwartz provides consulting services encompassing payroll processing and payroll tax issues. These include payroll tax minimization, payroll tax compliance reviews, independent contractor studies, use of electronic transfers, deductions, benefits, etc. Mark has represented both clients and the State in front of the State Appeals Board. He understands the complexities of local wage laws, unemployment and disability claims, and other wage and benefit issues affecting your employees.

Mark prides himself on his outstanding customer service skills. He listens attentively to his clientele, helping them bridge the gap between the small business world and Government bureaucracy. He eagerly assists with clients needs, and feels that educating clients toward faster, accurate and more complete payroll processes provides the most value.

Mark is a participating member of the American Payroll Association. He earned his BA and MBA in Finance at Santa Clara University. He has held Certified Internal Auditor and Certified Investment and Derivatives Auditor Credentials. Mark is currently pursuing a Certified Payroll Fundamentals Credential with the American Payroll Association.

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