The 2026 Federal/State 1099/1042-S Filing Guide Is Now Available

Packed with 374 pages of content. This includes our box-box-box analysis of the Forms 1099-NEC and 1099-MISC, as well as tables detailing 1099 reporting requirements and 1099-NEC changes made in all 50 U.S. States.

Because of the incredible number of Federal 1099/1042-S and state level information reporting changes for TY2026 and the reporting you do early in 2027 (over 75 that have occurred in the past ten months alone) this guide is a very different product than past editions. Note that the Guide is a seasonal product, and is only available for a limited time. Moreover, it is the newest and most updated tax guide available - current as of today to help get you through filing season!

Five Easy to Follow Sections

The 2026 Federal/State 1099/1042-S Filing Guide is organized into five easy-to-follow sections featuring dozens of filing tools including tips, real world scenario's, tables, and articles focused on this year's hottest Federal & State level filing issues confronting accounts payable, tax, payroll, and human resources departments. What's more this guidance comes regardless of your learning level (basic, intermediate, advanced) - as explained by one recent satisfied customer:

The 2026 Federal/State 1099/1042-S Filing Guide is designed from the ground up with one goal in mind - making your job easier. It is the only product of its kind created by actual tax attorneys. This guide translates the law into plain English so that you can better understand the latest changes and best practices regarding the Form 1099 compliance and reporting world:

• The Guide analyzes the biggest 2026 1099/W-2 changes and corresponding controversies regarding what they mean for 1099 forms, boxes, and thresholds;

• Get a  a box-by-box breakdown of the 2026 Forms 1099-NEC and Form 1099-MISC;

• Learn about the latest Form 1099 IRIS System E-filing changes;

• Review the considerable updates regarding 1099/W-2 fringe benefit and expense reimbursement reporting stemming from the July 2025 tax bill;

• Learn the due diligence steps you must take and document prior to not 1099 reporting payments made to non-profits and corporations; Get tips in regards to the IRS Tax Exempt Organization Search Tool; Get B-Notice Processing Updates and TIN validation tips; Get corrections processing tips and updates unique to this tax year which you must know before you file

• Get IRIS specific corrections processing tips and updates which you must know before you file

• This guide offers a detailed look at the always tricky issues posed by gift reporting made even tougher by recent changes in the law - as well as tackling a host of other Federal and State Form 1099/1042-S related due diligence, compliance, withholding, and reporting issues.

• It also includes a detailed look at dozens of recent State Level information reporting and filing changes - including those involving: updates to State 1099 Forms - including a look at each state's 2026 updates to 1099 reporting rules, withholding, and filing thresholds; unclaimed property due diligence; Sales & Use reporting changes made in the past year; updates to the Combined Federal/State Reporting Program - including those involving the 1099-NEC; contractor new hire reporting;

• Receive our proprietary State 1099 Reporting Tables providing you with the only single source update sold that covers information reporting in all 50 U.S. States

• What's more, this guide is written in plain English for easy comprehension;

• This updated guide is packed with brand new guidance to train and update your team for this year's exceptionally difficult filing season but at the same price as last year's version:

• Get the 2026 Federal/State 1099/1042-S Filing Guide for only $305!

• Get a definitive accounts payable & tax specific box-by-box analysis of the 2026 Forms 1099-NEC and 1099-MISC: Featuring step-by-step guidance, key filing tips surrounding the multitude of seeming 1099-NEC payments that are actually 1099-MISC reportable, and a full analysis of 2026's changes!

• Discover how to respond to 2026's changes in 1099 e-filing, including IRIS system changes, and action steps you must take prior to January 2027 to ready your team for filing, tips to make best use of IRIS, changes to corrections processing using IRIS, and learn why even if a third-party files for you that you will need an IRIS Transmitter Control Code at the ready by the end of January 2027;

• We break down 2026 IRS changes to 1099/1042-S filing created by the new tax bill and associated regulations

• Get TCC registration and account creation tips for e-filing

• The IRS has updated 1099's: including the 1099-K, 1099-S, 1099-R, 1099-DA, 1099-B, and more and we cover it all (including how these forms interact with the 1099-NEC, 1099-MISC, 1099-DIV, 1099-C, and more)  

• There are notable differences between the new 2026 Form W-9 and previous version. Learn what it all means for validating your vendor's and name/TIN combinations as you get ready to file in 2027

• Learn about new 2026 Form 1099-K regulations and why these changes have increased your 1099 filing burden

• Find out about the major 2026 changes to 1099/W-2 reportable fringe benefits, expense reimbursements, and related deductions 

• Discover new 1099-B versus 1099-DA reporting rules

• Find out about proposed changes to 1099-R and 1099-K filing deadlines

• Updates on the new W-2 and 1099 reporting rules regarding SECURE 2.0 Act provisions

• The new 2026 qualified tips rules for W-2/1099 reporting are broken down

• Get validation tips for the W-9 and trouble spots like lines 3a and 3b

• Find out whether 2026 payments made to public adjusters are reportable early in 2027

• Get a special primer on the W-9's line 4

• Receive tips regarding character allowance on a 1099's name line for early in 2027

• Find out what you need to see when honoring a Form 1099-MISC box 3 reporting exception for replacement of capital

• Discover when warranties and protection plans are 1099 reportable or not

• We analyze Forms W-8BEN, W-8BEN-E, W-8IMY, W-8EXP, and W-8ECI due diligence and validation tasks and traps

• Get our annual Form 1042/1042-S update!

• New tips on 1042/1042-S reportable withholding and all-important schedules

• Watch out: The IRS isn't answering your tax questions

• This summer the IRS announced new digital asset rules: Learn what AP needs to know

• Discover when grants are 1099 reportable

• Find out when contractor/employee gift certificates are 1099/W-2 reportable

• Learn when and how to 1099 report a settlement payment to a former employee

• Discover when worker service and retirement awards are reportable

• Find out if the seller of real estate needs to complete a Form 1099-S even if no money is exchanged

• Discover how to 1099 report non-employee gifts paid for via corporate card

• Learn about a 1099-MISC attorney trustee in bankruptcy exception trap

• Receive a run-down of what is 1099 reportable versus what is NOT

• Employee pays for services and is reimbursed: learn when your organization still 1099 reports the vendor payments made by the employee

• Ascertain who gets the 1099 when the plaintiff and attorney are both named on the check

• Get updated on why it's important to track 1099 payment types

• Know what syndicates and and when they are 1099 reportable

• Learn when a settlement payment for a property loss is 1099 reportable

• Your organization only has a few Forms 1042/1042-S to file: Learn whether paper is still an option

• Steps to take when a vendor has sent back a foreign address

• Discover when should your organization should use a credit card to make payments to a foreign vendor

• Find out when payments to airlines are Form 1042-S reportable

• Find out whether landlord "cash for keys" programs are 1099 reportable!

• Learn why you may have a Form 1099-C reporting requirement and not even know it!

• Discover what to do when you 1099 filed and discovered a mistake in YOUR information.

• 1099 reporting and constructive receipt of income versus substantial limitations

• Learn how to determine when you should be depositing 1099 backup withholding with the IRS

• Find out your 1099 requirements when performing giveaways to vendors

• Discover what to do when your vendor isn't providing their TIN and claim they applied for it

• Learn when to 1099 report a vendor reimbursement

• We break down the infamous accountable plan documentation rules regarding contractors and expense reimbursements

• Discover new 1099-NEC box 1 food/beverage deduction rules for businesses

• Learn how to 1099-NEC report payments made to a vendor with two different DBA's

• Identify what you need to know about recent IRS announcements of increased enforcement capability for the 1099 filing season

• Learn how the 1099-MISC box one’s property management exception works

• Watch out for the 1099-MISC box one when it comes to validating W-9’s, and payments for business rentals and to middlemen

• Discover when a payment to a therapist is reportable in Form 1099-MISC Box 6 as being made to a medical service provider

• Learn what to do when a payment is made to a 1099 reportable attorney who misreads the law and refuses to provide their TIN

• Get a breakdown of 1099-MISC’s tricky box 10

• Learn about 1099/W-2 reportable transportation fringe benefits and commuting

• Discover how to identify when de minimis fringe benefits and cash/gift cards are 1099 or W-2 reportable

• Get updated on what you must do prior to 1099 filing if the only name provided on a vendor's W-9 is a disregarded entity

• Find out what AP needs to look for when validating a vendor’s electronically signed W-9

• Learn how to respond when your vendor’s W-9 is checked as both a partnership and a corporation

• Discover what to do when two different TIN’s are provided on the same W-9 received from a contractor

• We break down how to determine when a corporate payee needs to provide you with a new W-9

• Get updated on how to 1099 report if you submit payment a payment on behalf of another company

• Learn what due diligence requirements non-banks are obligated to perform upon receipt of their 1099-K statements

• December dividends posted in January: learn whether you 1099 report now or next year

• Discover what AP needs to know about 1042-S extension rules

• Learn the basics of W-8/1042-S compliance and reporting

• Watch out for the W-8, foreign partners, and effectively connected income: we provide tips and best practices

• Get updated on when to use the W-8BEN-E versus the W-8IMY to document a foreign partnership

• Learn about partnerships and 1042-S filing requirements

• Discover tips to address the 1042-S portfolio interest exemption to reporting

• We break down the W-8IMY and 1042-S relationship for reporting interest paid to a non-resident alien partnership

• Need to know information about IRS second B-Notice processing procedures

• Discover what you need to do to get 1099-MISC and 1099-NEC filing extensions and the traps you must avoid when doing it

• Is it a good idea to outsource your B-Notice processing duties?

• Get updated on paper filing tips for this year’s reporting season

• Learn the steps you must take now if you want to e-deliver 1099 statements to your payees

• Receive Form 1099 validation tips for using the IRS tax exempt organization search tool

• Learn how to 1099 report stock buybacks made this year

• Discover how to 1099-R report distributions related to the death of a plan participant

• Are gift cards given to employees Form W-2 reportable?

• Get best practices for when and how to 1099 report garnishment payments

• Learn why you need to be alert for contractors claiming 1099 corrections are needed 

• Discover how to correct a 1099 for an existing vendor with a new TIN

• We break down payees, freight charges, the 1099-NEC and your filing requirements

• Get updated on job training, job-related education, and learn techniques to determine when such benefits are or are not W-2 reportable

• Learn best practices for validating prospective Form 1099-R reportable payments

• We explain Form 1099-R distribution code differences between reporting a plan loan offset versus a deemed distribution

• Discover Form 1099-R reporting tips for boxes 1, 2a, and 2b

• When does LLC mean the vendor is a non-reportable 1099 corporation

• Have a single-check payment made out to multiple claimants in a legal settlement? Learn how to report that on Forms 1099

• Discover best practices for reporting 1099-MISC payments involving attorneys and qualified settlement funds

• Get our tips for using the IRS TIN Matching Program to avoid IRS imposed proposed penalties

• Fringe benefits payments and how the working condition W-2/1099 reporting exclusion may impact your payees

• Learn about W-2/1099 reportable reimbursements and per diem methodology

• Break down IRS payments subject to backup withholding

• We provide B-Notice processing audit avoidance tips for accounts payable

• Find out what to do if you think you need to 1099 report payments to Puerto Rican vendors

• Your organization uses a corporate credit card to pay a foreign entity: Is it 1099 or 1042-S reportable?

• IRS enforcement of 1042-S reportable payments is creating U.S. Sales/Use tax implications

• Your U.S. operation's use of software located on a foreign server: are those payments 1099 or 1042-S reportable?

• Your organization makes fellowship/scholarship payments to citizens of Mexico: Are these payments exempt from 1099 reporting?

• What you need to do about the W-9, Box 4, FATCA, and 1042-S reporting

• Discover a plain English explanation of IRS Form 1042-S filing codes

• Learn why payments you think are 1099-MISC reportable could be 1099-S reportable instead

• Discover what you must do prior to 1099 filing season when your payee claims they are tax exempt

• Know what Accounts Payable must do first upon receipt of an IRS "B" Notice

• Get updated on what AP needs to do before declining to 1099 report a lawsuit or settlement related payment

• We cover when and how the 1099-MISC box 3 non fixed and determinable settlement reporting exception works

• Break down your 1099-MISC box 3 reporting between punitive and compensatory damages in personal physical injury cases

• Learn what Accounts Payable must know when it comes to 1099/W-2 reporting of product liability and employment related legal settlements

• We analyze when subscriptions and dues are Form 1099-MISC reportable

• Get updated on how to correct 1099's reported for the wrong year

• Your U.S. operations used software located on a foreign server: Learn whether those payments are 1099 or 1042-S reportable

• When validating the W-8BEN-E’s Part III claiming treaty benefits learn whether just box 14a should be completed, or if boxes 14b or 15 should too

• Discover whether you can refund a supplier money otherwise backup withheld because they improperly completed the W-8BEN-E

• A foreign staffing agency invoices you: learn whether they are required to complete the Form W-8BEN-E

• Get answers to whether or not the payee has to provide their U.S. TIN on the Form W-8BEN-E when claiming treaty benefits

• Learn why you must check your validity periods for Forms W-8 before 1042-S filing

• Receive tips to avoid common Form 1042 filing errors

• Learn why AP needs to understand W-8BEN-E treaty claims involving limitations on benefits prior to filing

• Get Accounts Payable specific payee TIN solicitation tips designed to help you avoid filing Forms 1099 with missing information

• What AP needs to know about foreign TINs prior to Form 1042/1042-S reporting

• Learn how using the Form W-9 can save time

• Figure out how to report on the Form 5498 when the policy owner dies mid-year

• Get new B-Notice and Proposed Penalty Notice Processing tips specifically designed for this year

• Accounts Payable breakdown: Identifying Form 1099-MISC box 2 "royalties" vs. 1099-NEC box 1a "services"

• Accounts Payable breakdown: Identifying when the purchase of a good is in fact 1099-MISC reportable

• Discover how and if you should submit a 1099 for a vendor with a missing TIN

• Get tips on processing the 1042-S reportable FATCA check boxes when validating your Forms W-8

• Learn what you need to know to identify a Form 1042-S withholding and reporting responsibility

• Find out when you should request a new Form W-8 from your payee

• Do you have U.S. payee’s working abroad? Get best practices for identifying expats versus inpats, tax equalization, resident aliens, and sort 1099/1042-S reportable payments from W-2 reporting exclusions

• Did you make payments to foreign owned LLC’s? Learn what you need to do when filing

• Discover how to report payments made to foreign joint owners

• Get tips for getting it right when it comes to Form 1099 reporting versus 1042-S reporting and withholding

• Find out the steps to take when filing a Form 1042-S but you don't have the payee's TIN

• Discover if a payment for a U.S. app created abroad is Form 1042-S reportable

• Receive assistance reporting 1042-S withholding when the amount subject to withholding is not clear

• Learn what you need to know about electronically delivered Forms W-8

• Find out which third party or inter-organization payments need to be on your 1099 radar

• Get tips for completing the 1099-MISC’s trickiest boxes

• Discover the Form 1099 where you should report payments made to hotels

• Recognize duplicate reporting obligations regarding attorney and settlement payments

• Decode what “damages” payments mean for AP purposes

• What to do when the name on the check may not be the one you report

• What to do when a payment is made in one year but received in another

• Review payments made to medical service providers

• Charting your IRS TIN Match staff: the Principle, Responsible Official, Authorized Agent, and Delegated User

• Fringe benefits and IRC Section 132; It’s the IRS’ definition that matters, not yours

• Fringe benefits – a step by step analytical tool

• Techniques for handling an auditor asking about fringe benefits

• Receive help determining when employee travel expenses are excludable from wages

• Discover hidden issues in reporting a consultant's travel expenses

• What AP needs to know about taxable employee fringe benefits & tell payroll to maintain compliance

• Get model policy & procedures for reimbursed expenses

• Multiple names provided on the W-9: get our guidance on how to report

• Tips for reporting payees sold during the year and for payments made to cooperatives

• Match payment types to the proper Form 1099 with our own reference chart

• Handle tricky filing situations such as when your payee is sold in mid-year

• Check IRS specifications for your type of filing

• Determine whether gift cards and gift coupons are excludable from gross income

• Review the federal filing thresholds for the most common Forms 1099

• Identify the answers to the most frequently asked filing questions

• Avoid sixteen of the most common filing return errors

• Learn the differences between replacement and corrected files and more!

• The TY2026 State Reporting Form and Threshold Table: review the reporting thresholds, and form and filing data for the most commonly filed State Forms 1099 for all 50 U.S. States in our most popular and exclusive product

• The Combined Federal/State Filing Program and the Form 1099-NEC: What you need to know! 

• Learn what to do when you didn't direct file the Form 1099-NEC with a state and were supposed to

• Form 1099-NEC Update: Idaho institutes interesting 1099-NEC rules

• Form 1099-NEC Update: California's 1099-NEC, 1099-K and IRIS related filing requirements

• Form 1099-NEC Update: Arizona and Colorado’s quirky 1099-NEC rules and controversies

• Form 1099-NEC Update: Michigan, Missouri and Minnesota make changes

• Form 1099-NEC Update: Connecticut, Indiana, Iowa, Kansas and Kentucky e-filing rules

• Form 1099-NEC Update: North Dakota, Oregon, Washington, and Wisconsin

• Form 1099-NEC Update: New 1099-NEC filing thresholds around the country

• Form 1099-NEC Update: Multiple states have new 1099-NEC e-filing rules

• Discover Pennsylvania’s unique 1099 withholding requirements

• Philadelphia’s 1099 reporting rules

• Discover ongoing problems with the Combined Federal/State 1099 Filing Program that you must address before filing

• Learn how the Oregon Supreme Court recently made it more likely your organization will have to pay in-state income tax even if you have no physical in-state presence

• We analyze for you California's rules for determining your payee's Form W-2 or 1099 status

• Sales and Use Update: Arizona, Georgia, Maryland, and Michigan clear up their approaches while Illinois gets messy

• Sales and Use Update: Maine and New York ramp up collection efforts

• Sales and Use Update: Louisiana and Tennessee tighten their requirements

• Sales and Use Update: New Mexico and Texas adjust reporting requirements

• Sales and Use Update: South Carolina and South Dakota expand their reach

• Sales and Use Update: Washington, Wisconsin, and Utah make changes

• Table of Recent Changes in State Unclaimed Property Laws

• Table of Recent Changes in State Withholding Laws - including changes in backup withholding, non-resident alien withholding, qualified plan and IRA withholding, extractive natural resources withholding, withholding on non-resident independent contractors, and more

• Independent Contractor New Hire Reporting Table - reporting deadlines and thresholds for the states and possessions addressing independent contractor new hire reporting

• Table of States Without a State Income Tax

• Learn about recent changes to Michigan nexus law targeting out of state businesses operating in state

• Michigan Supreme Court rules on sourcing services in Detroit

• New Jersey nexus law targets out of state businesses operating in state

• Review our spotlight on California resident/non-resident entity withholding and California nexus laws making it more likely you have reporting requirements including our look at the impact created by recent California court rulings

• Learn about the City of Los Angeles' information reporting requirements

• Discover which states have mandatory E-File under the Federal/State E-Filing Program

• Get tips to help determine whether you have nexus with a particular state and learn about big new expansions in state nexus laws

• Discover what's required of you as a holder of unclaimed property

• Learn steps for reporting unclaimed property

• Contact each U.S. State revenue office with our State Reporting Contact List

• Contact each U.S. State & Canadian Territory with our Unclaimed Property Contact List

• And more - from an electronic publication that will conveniently be delivered to you within one day of receipt of payment!

The TY2026 Federal/State 1099/1042-S Filing Guide is just one way the TIR Answer Center can help. We feature veteran tax attorneys who provide organizations like yours with convenient and affordable access to the Form 1099 answers they need, and in two business days or less. With the TIR Answer Center you'll get accurate answers to Form 1099 questions as they arise!