News & Analysis as of

Reporting Requirements Protecting Americans from Tax Hikes (PATH) Act

McGlinchey Stafford

New IRS Rules for Reporting Non-Employee Compensation

McGlinchey Stafford on

On July 6, 2020, the IRS issued Tax Tip 2020-80 to remind business taxpayers that, commencing with payments made in 2020, they must report any payments of over $600 per year for services by non-employees on Form 1099-NEC (for...more

Morgan Lewis

Nonemployee Compensation Reportable on Revived Form 1099-NEC for 2020 Payments

Morgan Lewis on

The Internal Revenue Service has revived Form 1099-NEC to eliminate confusion about complying with new filing deadlines aimed at combatting fraud. ...more

Brownstein Hyatt Farber Schreck

Taxation & Representation, February 2019 #3

MEET THE MEMBERS - Now that everyone is familiar with the new House Ways and Means Committee members, it’s time to meet the newbies in the upper chamber’s tax writing committee: the Senate Finance Committee. Joining the...more

Patterson Belknap Webb & Tyler LLP

From the Hill: Recent Legislation Impacting 501(c)(4) Organizations

For a year that continued to prominently feature Section 501(c)(4) organizations – in politics, news, and public discourse and debates – it seems fitting to end 2015 with a summary of recent federal legislation that changes...more

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