December 13, 2019
Happy Holidays!
It is time to prepare a list of vendors who will receive 1099-MISC forms from the SCORE Association, including those paid by the Association's field offices (chapters) in calendar year 2019. Most of you have sent in W9's and the amounts paid for Calendar year 2019 as you centralized. For those of you who have yet to send the information please send W9's and amounts paid from Jan 2019 through your centralization dates when HQ took over paying your Vendors. The 1099 form is used to report payments made to individuals, sole proprietors and partnerships for non-employee services. Chapters should not prepare these forms.
Please keep in mind that even if we have reimbursed your Chapter for expenses paid to independent contractors, we do not maintain separate records to prepare the 1099s. Your Chapter must provide the required information. (We do, however, have the required information for individuals and businesses which have been paid directly by SCORE HQ on behalf of each Chapter.) If your Chapter paid someone $600 or more for services during calendar year 2019, such as a subcontractor, attorney or accountant, SCORE HQ needs to create a 1099-MISC form for that individual or organization. A copy will be provided to the independent contractor by January 31 of 2020 Per IRS requirements, we will also submit a copy of this form to the IRS.
In order to create 1099s for independent contractors who were paid by your Chapter, we require a completed W-9 for each contractor and the amount paid between January 1 and December 31, 2019 by January 20, 2020. Please let us know if you have already provided a W-9 in a prior year.
  • Step 1 - Where you've determined that a person or business you paid in 2019 is an independent contractor, obtain a completed form W-9 (Request for Taxpayer Identification Number and Certification). This form is used to request the correct name, address, type of business and matching Tax Identification number or Social Security Number. We will keep all W-9s for four years for future reference in case we receive questions from the contractor or the IRS. You can download the current year 1099 from the IRS website (
  • Step 2 - Determine the amount of compensation paid during calendar year 2019. Expense reimbursements (for example - mileage) paid to non-employees should not be included to determine if the contractor has met the $600 threshold, and should not be included in any IRS reporting, as long as the non-employee(s) accounts for the expenses in the same manner as an employee accounts for non-taxable expense reimbursements. For example, when your Chapter reimburses expenses for supplies and travel incurred by a contractor on behalf of the Chapter, and the contractor has provided a detailed list of expenses and receipts, these should not be included in the income that will be reported on the 1099-MISC form.
  • Step 3 - Submit the W-9 and total reportable compensation for each vendor to SCORE for processing before January 20, 2020. Please submit by email, fax or standard mail.
If necessary, please forward this information to the person who handles the Chapter's finances.  You can also find information about W-9s and 1099s on the IRS website ( ). Please contact me if you have any questions.
Linda Krueger
AP Manager