1099 User Guide
| 1099 QuickLinks |
|---|
| What is a 1099? |
| Who is an Independent Contractor? |
| Paid Services for AYSO |
| 1099 Reporting |
| Completing the 1099 Template |
| Setting up QuickBooks for 1099 Reporting |
One of the responsibilities of our Treasurers is to submit a 1099 report to the national office no later than Jan 10th. But who should be on that list? What is a 1099? This guide and the resources below will hopefully answer those questions.
Use the links in the QuickLinks to the right for detailed instructions on your next steps.
- Identify Independent Contractors paid by your region
- Determine amount paid to each Independent Contractor
- Complete the 1099 Template and send to the National Office NO LATER THAN January 10th.
PLEASE NOTE:
- All 1099 reporting templates are due to AYSO office by January 10th of each year. Files received after January 10th which cause a late filing could be assessed $100 per each 1099. This is a penalty imposed by the IRS that the AYSO office does pass on to the Region.
- Each Section, Area and Region should collect W-9s BEFORE engaging in services or paying Independent Contractors
If you pay for services, and have hired an individual to support your region in any capacity, they likely fall into this category. Examples of the types of services many Regions pay for include but are not limited to:
| Website Development | Bookkeeping/Accounting | Security Guards | ||
| Coaches/ Trainers | Legal Services | Payments to Trainers | ||
| Groundskeepers | Field Maintenance | Camps/ Clinics | ||
| Cleaning Services | Catering/ Food Services | Entertainment (Photographers, DJs, etc) |
What is a “1099”?
The IRS Form 1099-NEC is an annual form AYSO mails to vendors who are independent contractors that contains information on how much money we paid to them within a calendar year. AYSO is required to send a copy of this form to the IRS. Not every vendor needs to receive a 1099. Only vendors considered independent contractors who were paid more than $600 in a single calendar year require a 1099.
However, many Regions use the same vendor, anyone who potentially could require a 1099 should submit information on the 1099 worksheet. Our office will consolidate reports received from other Regions and if after all Region’s reports are consolidated the vendor does not meet the $600 threshold, a 1099 will not be issued.
Please note that the 1099 Compliance Program does not apply to other 1099 forms such as 1099-INT, 1099-DIV, or 1099-MISC that you may receive from banks, Square, or other vendors of financial services. Regions should ensure that all interest or other amounts stated on such forms is credited to interest income or other income in their QuickBooks account. You should not send these forms to the AYSO office.
Vendor Disputes
- Each region will be responsible for any disputes relating to vendors receiving a 1099 and the amount reported.
- If a vendor dispute issue arises, regions will have the responsibility to search for and provide appropriate backup to the IRS for amounts they reported.
Questions
If you have any further questions, please contact finance@ayso.org.
