Vendor and Contractor 1099s
What is a 1099?
A Form 1099 is a U.S. tax form used to report payments made to independent contractors, vendors, and other non-employees. If you are paid for services and are not on payroll as an employee, you may receive a 1099.
The most common type we issue is the 1099-NEC (Nonemployee Compensation), which reports payments for services performed. Most, if not allvendors and contractors
When will 1099s be sent?
1099 forms are issued annually for the prior calendar year, and are typically distributed by January 31. If you or a contractor did not receive a 1099 when they expected to for the previous year, send an email to accounting@thenopi.org.
How are 1099s delivered?
We distribute 1099s in the following order:
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Email (preferred and fastest), if we have a valid email address on file
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U.S. Mail, if no email address is available
Keeping contact information up to date helps ensure timely delivery and avoids delays.
What is the reporting threshold for receiving a 1099?
Prior to 1/1/26, the threshold to receive a 1099 was $600 in payments. Beginning in 2026, the reporting threshold for Form 1099-NEC and 1099-MISC is $2,000 or more in total payments during a calendar year.
If your total payments do not meet this threshold, a 1099 is generally not required to be issued.
Why are W-9s required before issuing payment?
To keep things simple, accurate, and compliant, we typically request a completed W-9 before issuing any payment, especially for new vendors and independent contractors.
This helps us:
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Ensure we have the correct legal name and tax ID on file
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Avoid delays or errors later in the year
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Stay prepared in case payments add up and a reminder form is required
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Streamline record-keeping for everyone
- Keeps us audit compliant
Providing a W-9 upfront does not automatically mean you will receive a 1099 — it simply ensures we’re prepared if one is required.
How do I submit a W-9 or request one from a vendor/contractor?
When submitting a payment request for the first time, you can request a W9 from the payee via the Mazlo platform. Learn more about payments requests here: https://support.mazlo.com/hc/en-us/articles/38545680400667-Create-a-Payment-Request.
Download a blank Form W-9 from the IRS website here: https://www.irs.gov/pub/irs-pdf/fw9.pdf
What if payments increase later in the year?
That’s exactly why we collect W-9s early.
Even if initial payments are small, totals can add up over time. Having documentation on file allows us to issue required tax forms accurately and on time, without scrambling at year-end.
Who can I contact with questions?
If you have questions about your payment records, contact information, or tax forms, please reach out to accounting@thenopi.org. We’re always happy to help!