Audio Conferences

  September 3, 2008 at 02:00PM ET

Do you know which payees are subject to 1099 reporting, or which payees are exempt? Do you know in which name you should issue the 1099?

Register today for this IOMA audio conference and learn to tell with confidence which payees are exempt from 1099 reporting, which payees are subject to reporting, what documentation to get to support your determination, and what to do if you don’t have or can’t get the documentation.

In just 90 minutes, you’ll learn:

• How to identify an exempt payee
• How to document an exempt payee
• How to read and interpret the information provided by the payee on the Form W-9 to determine whether the payee is subject to reporting
• How to tell what your payee’s legal name is – or what questions to ask if you can’t tell or aren’t sure
• How to use the IRS’s name/TIN match program to verify your payee’s information
• What to do about your LLC payees
• What to do about payees that may not be U.S. persons

FEATURED FACULTY

Marianne Couch, Esq.
COKALA Tax Information Reporting Solutions, LLC

Marianne Couch, JD, of the COKALA group, is an advisor on U.S. federal and state tax information reporting compliance. She is a frequent lecturer at major tax conferences and the author of numerous published articles. She served for many years as Research Director of Balance consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She was previously the executive director of the National Association of Form 1099 Filers, Inc., and a member of the IRS Information Reporting Program Advisory Committee (IRPAC), where she served as Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues. In this capacity, she testified annually before the IRS Commissioner on issues of concern to the information reporting community. Marianne has previously worked as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions, and formerly served as a Research Attorney for the Michigan Court of Appeals.