Internal Revenue Service Forms 1099-NEC and 1099-MISC
Who must file: All NYSUT Locals and Retiree Councils must complete the applicable forms when payments to local officers and others total $600 or more during calendar year 2023. If a local uses a payroll system to report payments on a Form W-2, then a Form 1099 is not necessary.
When: Forms must be mailed to recipients and submitted to the IRS by January 31, 2024.
*NEW FOR 2023 FORMS*
Organizations filing 10 or more forms are required to file them electronically.
See the websites below for IRS authorized e-file providers and local firms to determine which is the best option for your organization.
File Form 1099-NEC, Nonemployee Compensation for each person to whom you have paid at least $600 for:
- Officer/member stipends (including the value of waived dues) (box 1)
- Reimbursements for which support for the payment was not provided (box 1)
- Commissions, fees, and other compensation to non-employees (box 1)
- Attorneys’ legal services or other professional fees (box 1)
File Form 1099-MISC, Miscellaneous for each person or business (other than a corporation) to whom you have paid at least $600 for:
- Rent (box 1)
- Gross proceeds to an attorney for a settlement (box 10)
Instructions for mailing
Complete a Form 1099 for each person or business that meets the criteria above. There are more detailed instructions on the IRS website for reportable payments that should be considered. You can put three recipients on each page. Complete one Form 1096 for each category of 1099 filed (so one 1096 which summarizes the total number of recipients and sum of amounts reported on all Form 1099-NEC’s, and a separate Form 1096 summarizing the Form 1099-MISC’s).
***Make sure to write “23” in the “For calendar year” box in the upper right corner of the 1099-NEC.***
Copy A– Mail to the IRS with a completed Form 1096 using the enclosed pre-addressed envelope (do not staple the forms together)
Copy B– Mail to the recipient (this copy has perforations for you to separate each form and mail using your own standard envelopes)
Copy C– Local/Retiree Council’s copy, keep for your records
Copy 1 & Copy 2– Shred and safely discard as these copies are not needed
Please contact Amy Ethier in the NYSUT Accounting Department with any questions via email at Amy.Ethier@nysut.org