1099 Filings for the 2025 calendar year are due to recipients and the IRS by January 31, 2026.

Below are three forms for you to review:

Please download and read this notice to understand the Form 1099 filing requirements.

All vendors and subcontractors that qualify for a Form 1099 are required to complete the Form 1099 before you pay them for any services.

The following is our fee structure for the preparation of Form 1099 informational returns for the 2025 year:

$ 250 minimum fee

$ 350 minimum fee

$ 350 plus $30 per form >10

If you would like our Firm to prepare your Form 1099s, please email the following completed spreadsheet and Form W-9s to Rasa Auskalnyte (Rasa@ssbcpa.com)

or fax: 508-871-7179, no later than January 13, 2026:

1. Completed Information Needed for Form 1099 Preparation Spreadsheet
2. Completed W-9s for ALL qualifying vendors.

To ensure timely filing, you will need to return your completed spreadsheet and completed Form W-9s to us on or before January 13, 2026. 

If the information is not received by January 13, 2026, we cannot guarantee completion before January 31, 2026. 

If you would like us to assist you with your QuickBooks in determining your Form 1099 filing requirements and amounts, please contact Rasa Auskalnyte (Rasa@ssbcpa.com) no later than January 10, 2026 to coordinate this process.

Please be advised that the IRS WILL assess late filing fees for each Form 1099 that is submitted after the required due date. The penalty varies from $60 to $340 per form ($1,366,000 maximum per year for small businesses), depending on how long past the deadline the forms are issued. If the filing requirement is intentionally disregarded entirely, you may be subject to a minimum penalty of $680 per form, with no maximum. 

If you are not the correct contact for this e-mail, please forward to the appropriate person.

l to r: Juliana Caruso, Principal, Partners: Linda M. Smith, Maureen L. Sullivan, Sandra M. Brown



Questions?

Call us at 508.871.7178

or email: contact@ssbcpa.com  

or go to: www.ssbcpa.com 

At Smith, Sullivan & Brown, PC we only send senior-level accountants into the field and they remain accessible to you throughout the year. A dedicated team is assigned year-round specifically to our nonprofit clients, so that deadlines are met on time and your questions are never ignored.

Established in 1993, Smith, Sullivan & Brown, PC is for you if you value communication, one-on-one attention, and "hands-on" expertise from experienced senior-level accountants. Whether you have a project to bid on now, or in the near future, contact us to schedule an introductory meeting, we'd love to meet you! 

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