Internal:1099s

For chapter management:

Generally: Ask for W-9s before paying vendors. That tells us what we need to know to write a 1099, or that we don't need to.

1099s and W-9 forms are closely related. The W-9 characterizes an organization and is issued by that organization. It's fundamentally simple.

Which vendors and contractors paid by WikiDC should receive a 1099 form at the end of each January for the previous calendar year?

Criteria 1: We paid them more than $600 in income. Don't count reimbursement payments.

• Do not send 1099s for payments that are reimbursements
• Do not send 1099s to tax-exempt orgs
• Do not send 1099s to "C- or S- type corporations", or "LLCs that are taxed as C- or S-type corporations" (this seems to mean companies in the usual rhetoric basically)

• If the recipient was an individual, sole proprietor, estate, trust, or LLC that is "structure as individuals or partnerships", probably YES send a 1099
• Payments to foreign contractors or non-resident aliens "are reportable" if the work was done in the US. They are reported on Form 1042, not Form 1099. Expertise may be needed to judge. We are not certain what to do if the work is done over zoom (e.g. oral interpretation by a Mexican partnership for a meeting), but have judged it to be work not done in the U.S. In the long run we need to learn about Form 1042s probably.