01/25/2026
Just a reminder that the deadline for 1099 reporting is fast approaching. All reporting must be completed by 1/31/2026. As a recap, 1099's with form 1096 must be submitted to the IRS for taxpayers that have paid any and all recipients $600 or more for rent, non-employee compensation (custom hire) and/or other miscellaneous purposes paid out in calendar year 2025.
Note that a new requirement that went into effect in 2024 is if you have a combination of 10 or more 1099's to issue and report, electronic filing is required. You no longer may report 1099's on paper with the IRS if you have 10 or more 1099's, regardless if they are all rent, non-employee compensation or a combination of either or both. If you have fewer than 10 total 1099's, they may still be filed on paper.
If you would like us to prepare the forms and/or reporting for you, we will need the following information:
Names of recipient
Address of recipient
SSN or TIN of recipient
Amount paid during calendar year 2025
Purpose of payment(s) (rent, non-employee compensation, etc).
Thanks again for your continued support. We look forward to working with you again in 2026!
Community Tax Service LLC
5362 US Highway 42 S, Suite 200
Mt Gilead OH 43338
419-560-5397
Joseph C Erb and Sara Hershberger