Why file a Form 1099? It’s the law – and the IRS is increasing enforcement in this area.
Who must issue a 1099? Generally, any business – regardless of its structure (sole proprietor, corporation, etc.) – that makes "reportable transactions" during the year must issue a 1099 to the recipient of income and to the IRS.
What constitutes a reportable transaction depends on the nature of the transaction.
Self-Study Course Instructions: FOR DOCUMENT-BASED COURSES Download the course document(s) (below) and follow prompts contained in the document. FOR RECORDED COURSES WITH VIDEO Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable. |
Dinesen Tax & Accounting, P.C.
President
jason@dinesentax.com
(515) 778-8189
Jason Dinesen is the President of Dinesen Tax & Accounting, P.C., a public accounting firm in Indianola, Iowa. His practice focuses on accounting and bookkeeping services, tax preparation and business advising to individuals with a business focus ranging from home-based businesses to multistate corporations and not-for-profits. Dinesen has extensive experience working with a third-party administrator of retirement plans and is a prior presenter of multiple 1099 seminars. Dinesen majored in corporate communications with a minor in management from Simpson College.
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