As part of our service, Assignr can issue a IRS 1099-NEC form for for any official who has been paid $600 or more during the calendar year.
Our 1099-NEC Process
- Assignr issues a 1099-NEC form to anyone who was paid $600 or more during the calendar year.
- Officials can access their 1099 electronically from the Assignr website.
- The 1099-NEC will be issued on behalf of your organization, using the EIN for your organization.
- In late January, we send an email to each official who was issued a 1099-NEC form, along with instructions on how to access it.
- 1099-NEC information will also be sent electronically to the IRS on your behalf.
Payment Administrator Responsibilities
Since Assignr is issuing a 1099-NEC form on behalf of your organization, there's a couple things we need from you:
- If you have payments that are not in Assignr that need to be included in the officials' 1099-NEC forms, you will need to enter these payments manually, or contact us for assistance with importing the data into the system.
- On the 1099-NEC page, you should look over the numbers and make sure that everything looks accurate. All payments we have in the system are automatically included in the totals, so it shouldn't take much to review it.
- Ensure your contact details correct, and approve the 1099s for sending.
- This step must be completed by no later than January 10.
To navigate to this page:
- Financials → Name of your Organization
- Click on the It's Tax Time... Get Started banner
The 1099 page will show you the officials who need a 1099, as well as the officials who did not make enough to need a 1099-NEC form issued.
You can review the information on this page for accuracy, which can be checked by running reports from our system.
If all looks good, check the I Authorize Assignr... checkbox and click the Approve button.
Our job begins once you have approved the 1099-NEC amounts.
- Once approved, we will manually review the numbers and make sure it all looks OK from our end.
- After review, Assignr will transmit your 1099-NEC information to the IRS.
- In late January, we will send an email to each official who was issued a 1099-NEC form, along with instructions on how to access it through the Assignr site.
- For officials who no longer have access to Assignr, we will send them a paper copy of their 1099-NEC form via the US Postal Service.
IRS Form 1096 Not Needed
When you send a paper 1099-NEC form to the IRS, they generally require an IRS Form 1096 to be provided as a cover sheet. Since our process sends the information directly to the IRS, you will not need to file a Form 1096 with the IRS.
State Tax Requirements
You (the payor) are ultimately responsible for ensuring you are compliant with both federal and state tax requirements. Our system will electronically file your 1099-NEC information with the IRS. For states that accept information electronically from the IRS, this information is automatically transmitted to the respective state taxing authorities.
Each state has different tax filing requirements. Some have no requirements at all, and others have requirements that we take care of when we file with the IRS.
The information below was last updated in December 2021.
Our service will automatically transmit 1099-NEC information to the following states: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, and Wisconsin.
The following states do not have a requirement to file: Alaska, Florida, Illinois, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, and Wyoming.
The following states have filing requirements when state tax is withheld:
- Iowa: 1099-NEC and Form 44-007 VSP if state tax withheld**, by February 15, 2022
- Kentucky: 1099-NEC and Form 42A806 if state tax withheld** by January 31, 2022
- Rhode Island: 1099-NEC and Form RI-W3 if state tax withheld** by January 31, 2022
- Utah: 1099-NEC and Form TC-941E if state tax withheld** by January 31, 2022
- Virginia: Form VA-6/VA-6H if state tax withheld** by January 31, 2022
- West Virginia: 1099-NEC and Form WV/IT-103 if state tax withheld** by January 31, 2022
Assignr does not withhold taxes for 1099-NEC. As such, you likely won't have any additional requirements in the states listed above.
The following states have filing requirements that you will need to handle outside of our system:
- Oregon: Form OR-WR by January 31, 2022
- Pennsylvania: 1099-NEC and Form REV-1667 by January 31, 2022
- Vermont: 1099-NEC and Form WHT-434 by January 31, 2022
The information on this page does not constitute tax advice. You should consult with your CPA for specific advice on your state tax filing requirements.