News & Analysis as of

1099s

Seyfarth Shaw LLP

Breaking News—Massachusetts DFML Clarifies That Businesses Do Not Have To Provide Written Notice To 1099 Contractors Where Such...

by Seyfarth Shaw LLP on

Seyfarth Synopsis: The Massachusetts Department of Family and Medical Leave (DFML) has clarified that employers are not required to provide their 1099-MISC contractors the written notice of Paid Family and Medical Leave...more

Littler

Massachusetts Extends Critical Compliance Deadlines Under the Paid Family Medical Leave Law

by Littler on

On May 1, 2019, the Massachusetts Department of Family and Medical Leave (Department) offered Massachusetts businesses a temporary reprieve by extending two key deadlines critical to the implementation of the Massachusetts...more

Partridge Snow & Hahn LLP

Update: Massachusetts Paid Family And Medical Leave - New Notice Requirement Deadline Of May 31

by Partridge Snow & Hahn LLP on

The first phase of Massachusetts’ new paid family and medical leave law ("PFML") requires covered employers to provide certain notices to employees and 1099-MISC contractors as of July 1. Specifically, a form of notice is...more

Foodman CPAs & Advisors

Tax Time and Virtual Currency

by Foodman CPAs & Advisors on

Virtual Currency (VC) investors continue to have accounting challenges at tax time. They are seeking to better understand and comply with their U.S. tax regulatory obligations when using VC. ...more

Smith Debnam Narron Drake Saintsing & Myers,...

District Court: 1099-C Language May State Claim for FDCPA Violation

A recent case from a New York district court serves as a reminder that a single word in a debt collection letter may cause a wave of implications if enough further information is not supplied. In Leonard v. Capital...more

Shipman & Goodwin LLP

On “1099 Employees” and “Full-Time Freelancers” and Other Oxymorons

by Shipman & Goodwin LLP on

There are certain expressions in the employment law world that don’t make much sense. Call them: Employment Law Oxymorons. At least for me, hearing an employer ask what they should do about their “1099 Employees” is one of...more

Foodman CPAs & Advisors

IRS is on to Self-Employed Taxpayers

by Foodman CPAs & Advisors on

On February 14, 2019, the TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION (TIGTA) released the Report “Expansion of the Gig Economy Warrants Focus on Improving Self-Employment Tax Compliance”. ...more

Laner Muchin, Ltd.

IRS Explains Safe Harbor For De Minimis Errors On Information Returns And Statements

by Laner Muchin, Ltd. on

Now that January 31st has passed, it is worth noting that the IRS recently issued proposed regulations providing for a de minimis error safe harbor exception to penalties for failing to provide accurate statements or...more

Fisher Phillips

Call for Federal Legislative Changes Growing in the Gig Arena

by Fisher Phillips on

As I wrote previously, it is no secret that labor laws have been unable to keep pace with the changing economy, despite challenges from the bench to address the needs of the gig economy. Certain state legislatures (e.g....more

Miller & Martin PLLC

What's on Your 2019 HR To-Do List?

by Miller & Martin PLLC on

If you’re like me, you have an ongoing, and what may seem like a never-ending, to-do list. But, from an HR compliance perspective, some things simply have to be on there and need to be prioritized. As you are planning for...more

Foodman CPAs & Advisors

¿Qué es un evento tributable en la moneda virtual?

by Foodman CPAs & Advisors on

Sigue habiendo dirección limitada del Tesoro de los EE.UU y el IRS sobre la Moneda virtual (MV) y los inversionistas de la MV deben proceder con cautela....more

Foodman CPAs & Advisors

Lo que sabemos sobre el Cumplimiento Crypto y los impuestos federales de los EE. UU.

by Foodman CPAs & Advisors on

La última Notificación emitida por el IRS sobre Criptomoneda fue el Aviso 2014-21 publicado el 25 de Marzo del 2014 que brinda orientación en forma de respuestas a preguntas frecuentes (“Frequently Asked Questions”). ...more

Eversheds Sutherland (US) LLP

SEC Staff states that IRS Form 1099-DIV cannot be used to satisfy the requirements of Section 19(a) of the Investment Company Act...

Section 19(a) of the Investment Company Act of 1940 (the 1940 Act) generally prohibits a business development company (BDC) or a registered investment company from making a distribution from any source other than its net...more

Foodman CPAs & Advisors

Bitcoins y el IRS: Reportaje y Almacenamiento

by Foodman CPAs & Advisors on

La posesión de moneda virtual, también conocida como criptomoneda, es legal tanto en los EE.UU como en muchas otras partes del mundo. La forma más conocida de moneda virtual es Bitcoin. ...more

Fox Rothschild LLP

Informational Notice Personal Income Tax 2017-01

by Fox Rothschild LLP on

Are you a tenant who pays rent to a non-resident individual, estate or trust? If so, beware! Act 43 of 2017 created a withholding obligation for certain lessees of Pennsylvania real estate to non-residents and also expanded...more

Foley & Lardner LLP

How Do I Report Non-Qualified Plan or Severance Payments to a Former Employee? Hint: You Should Probably Use a W-2, Not a 1099!

by Foley & Lardner LLP on

Employers commonly make payments to former employees for a number of reasons. Two of the more routine payments are those from a non-qualified deferred compensation plan (such as payments from a supplemental executive...more

Mitchell Silberberg & Knupp LLP

Is Everyone Now an Employee in California?

On April 30, 2018, the California Supreme Court issued its opinion in Dynamex Operations West, Inc. v. The Superior Court of Los Angeles County. It is likely that this case will drastically alter the landscape in California...more

Rosenberg Martin Greenberg LLP

Reporting Cryptocurrency Investments and Transactions

Due to the inherent structure of cryptocurrency trading most users consider their transactions completely anonymous. The Internal Revenue Service (“IRS”) estimates three million individuals transact in cryptocurrency each...more

Fox Rothschild LLP

With Tax Day Looming, Don’t Overlook Reporting Of Cryptocurrency Transactions

by Fox Rothschild LLP on

With the April 17 deadline for filing individual tax returns just around the corner, individuals who engaged in cryptocurrency transactions during 2017 must take care to properly report them on their tax returns. As we have...more

Proskauer - Blockchain and the Law

When Filing Taxes, Don’t Forget Virtual Currency Income

In a March 23 news release, the IRS reminded taxpayers that income from virtual currency transactions must be reported on income tax returns, and that certain virtual currency transactions are taxable like any other property...more

Fox Rothschild LLP

IRS Warns Of Falsified Income And Fake Form 1099 Scams, Ranking Them Ninth On “Dirty Dozen” For 2018

by Fox Rothschild LLP on

As part of its annual “Dirty Dozen” list of tax scams, the Internal Revenue Service warned taxpayers of schemes that falsify income or involve phony Forms 1099. A common tax scam the IRS sees each year involves falsifying...more

Fisher Phillips

You Win Some, You Lose Some: A Review Of Some Recent Misclassification Decisions

by Fisher Phillips on

At the forefront of mind of every gig economy company is the troublesome question of whether its workers are properly classified as independent contractors. Just search our blog for cases involving “misclassification” and...more

Burr Forman McNair

Understanding Back-Up Tax Withholding

by Burr Forman McNair on

The IRS requires businesses to obtain a Form W-4 from each employee, and also a Form W-9 from contractors and others who may receive payments for services. If a business does not receive these forms, the business must deduct...more

Ballard Spahr LLP

Pennsylvania Department of Revenue Delays Implementation of New Non-Employee Withholding Requirements

by Ballard Spahr LLP on

After hearing from taxpayers about the significant burden of complying with new Pennsylvania rules requiring personal income tax (PIT) withholding from non-resident service providers who receive IRS Forms 1099-MISC, the...more

Buchanan Ingersoll & Rooney PC

Pennsylvania Imposes New Withholding and Reporting Requirements on Compensatory Payments to Non-Resident Directors

Pennsylvania businesses are now required to withhold and report on compensatory payments to non-employee Directors who do not reside in Pennsylvania (Non-Resident Directors). These changes went into effect on January 1, 2018....more

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