New Form 1099 Reporting Requirements: 2025 Compliance Updates include OBBB

Staying compliant with 1099 reporting rules is becoming more complex than ever. With the new updates introduced under the One Big Beautiful Bill Act (OBBBA), revised limits for Forms 1099-NEC and 1099-MISC starting 2026, changes to 1099-K requirements, and the introduction of Form 1099-DA for digital asset reporting, businesses must prepare now to avoid costly penalties.

This in-depth session breaks down every major update for 2025–2026 and clarifies reporting rules for contractors, vendors, attorneys, estates, and more. You will also learn IRS best practices, TIN Matching steps, e-filing rules, and common mistakes that trigger audits.

Led by payroll tax expert Mark Schwartz, this webinar gives you clear guidance, real examples, and practical compliance steps to implement immediately.

Session Highlights

In this comprehensive webinar, we will cover:

✔ New & Upcoming IRS Requirements

• OBBBA’s new 1099 rules affecting 2025–2026
• Updated reporting rules for Form 1099-NEC, 1099-MISC, 1099-K, and the new 1099-DA
• Third-party payment (PSE) reporting updates and reversals

✔ Essential Reporting Knowledge

• How to determine which payments are reportable and which form to use
• Minimum reporting thresholds & updated compliance standards
• E-filing rules, TIN Matching, due dates & withholding requirements

✔ Detailed Walkthrough of Major 1099 Forms

• 1099-NEC, 1099-MISC, 1099-K, 1099-DA
• 1099-A, 1099-B, 1099-C, 1099-R
• Investment-related forms: 1099-DIV, 1099-OID, 1099-INT

✔ Clarifying Complex Situations

• How to correctly report attorney payments
• When deceased employee wages go on W-2 vs. 1099
• How to avoid penalties & spot common errors before filing

✔ Practical Compliance Guidance

• Best practices for AP & payroll teams
• Reviewing your internal 1099 processes for accuracy
• Identifying company-specific risks in your reporting workflow

Why You Should Attend

This session is perfect for accounting, payroll, HR, and compliance professionals who want to stay ahead of new IRS regulations. You should attend if you want to:

Top Reasons

1. Avoid penalties by understanding the newest 1099 rules for 2025–2026.
2. Learn the correct form to use for every type of payment—from contractors to attorneys to estates.
3. Understand the impact of the new OBBBA rules on your business operations.
4. Prepare for the new 1099-DA and reporting requirements for crypto and digital assets.
5. Strengthen your compliance process with expert-backed best practices and real-world guidance.