Thursday, January 24, 2008

Subcontractor filing


In a previous post I discussed employee vs. subcontractor decisions. If you do have subcontractors, you need to send them IRS Form 1099-Misc by January 31. The form is due to the IRS by February 29. A subcontractor is:

  • a person or business that is not incorporated
  • that provides you with a service
  • that you pay more than $600 to during the calendar year

Common situations where you could have a subcontractor could be your cleaning service, landscape service, the disc jockey for your fundraiser, or people who you bring in to do temporary work.

1 comment:

Anonymous said...

Well written article.