Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
1099-MISC Reporting of Rents, Royalties, Medical Service Providers, Fringe Benefit is the course that will help you understand what to do in some of the trickiest reporting situations you will face. In one information packed course you’ll gain a broad understanding of handling complex 1099 issues, with special focus on those related to the Form 1099-MISC. You’ll learn the key elements needed to comply with IRS requirements and discover how best to respond to the IRS.
Publication Date: October 2025
Topics Covered
- The Law
- July 2025 Updates
- Other 1099-NEC Changes Announced in 2025
- 1099 Expense Reimbursements, Fringe Benefits Overview
- 1099 Expense Reimbursements, Fringe Benefits July 2025 Updates
- Other 1099-MISC Changes Announced in 2025
- 1099-MISC Filing Tasks
- July 2025 Updates — New 1099-K Third-Party Network Reporting Changes
- 1099 Validation Starts with the W-9
- B-Notice Response Best Practices
- IRS Form 972-CG Proposed Penalty Notice and Reasonable Cause
Learning Objectives
- Identify the key elements needed to comply with IRS compliance requirements and discover how best to respond to the IRS
- Recognize what you are required to 1099 report and how to recognize when those payments are reportable
- Identify Form 1099-MISC boxes impacting difficult payment situations such as those involving rents, royalties, medical service providers, fringe benefits, expense reimbursements, and board members
- Identify what information you need to collect from your payee to properly report a payment
- Describe how to properly document fringe benefit exceptions to reporting
- Recognize how to use the W-9 to collect the correct information and when you are required to obtain a signed W-9
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Steven D. Mercatante
Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for Convey Compliance Systems, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, Progressive Business Conferences, The Center for Competitive Management, and more.
He is also a published author, with numerous articles published on tax and financial law, and he has authored and published a series of tax guides on topics such as: W-9/1099 & W-8/1042-S compliance and reporting, payment cards, U.S. State & Local Reporting, worker compensation issues, international tax compliance, and more.