Which form are you actually supposed to file?
W9 and 1099 Forms in the US:
When are you, as an entrepreneur, required to submit them?
For the 2025 calendar year, certain business payments must be reported via a 1099 filing. The deadline for submitting these forms is January 31, 2026. Would you like Van Holland Group to assist you with this 1099 filing?
Van Holland Group can support your company with both the preparation and submission of your 1099 forms. These forms are required if your company has made payments to non-employees under a specific tax classification, as indicated on their W9 form. You must request a W9 form from every vendor or contractor to whom you may have made a reportable payment. The information they provide on the W9 form is necessary to correctly prepare the 1099 forms.
Filed too late?
The IRS can impose a high penalty, with no maximum per year. This is seen as “intentional disregard”.
The basic rules
A few basic rules about the 1099 requirement:
In many cases, you must file a 1099 for individuals or businesses to whom you have paid a total of at least $600 in a year, including for:
- Rent payments
- Payments to attorneys
- Professional services
- Fees to contractors/freelancers
- Medical and healthcare services
- Other types of income payments
- And several more sector-specific categories
There are also exceptions, for example:
- Payments to corporations, except for attorneys and healthcare providers
- Payments for goods, telephone, transport, storage and similar costs
- Rent payments made to brokers or property managers
- And a few other exceptions
Our Fees
Van Holland Group’s rates for this service are:
$125 per hour + $10.00 per 1099 filed
A frequently asked question is why we work with an hourly rate.
Very simple: one company has its administration perfectly in order in QuickBooks or Exact Globe, while another literally hands over a shoebox full of receipts. Because the amount of work per client can vary so much, we deliberately handle this tax compliance for 1099 and W9 forms on an hourly basis.
IRS 1099 Help Needed?
Would you like to know whether your company is required to file 1099 forms? Van Holland Group will gladly review this together with you based on your administration.
Get in touch with our senior accounting consultant, Melissa Suijkens, in Florida.
E: melissa@vanhollandgroup.com
US: +1 (786) 233-6384
EU: +31 (0)35 3690787
6 FAQs about IRS 1099 and W9 forms
1. Does my company have to file a 1099 in the US?
You usually have to file a 1099 if, in a single calendar year, you have paid at least $600 to a non-employee (for example a freelancer, consultant or certain service providers) for business services.
Not sure? Have Van Holland Group review your administration.
2. For what types of payments is a 1099 required?
A 1099 may be required for, among others:
- Payments to freelancers and independent contractors
- Commissions to non-employees
- Certain professional services (for example, lawyers)
- Rent and some other recurring business payments
- Fees and other compensation for services
In addition, there are sector-specific categories. It always concerns business payments, not private expenses.
3. Are there exceptions where I don’t have to file a 1099?
Yes, there are important exceptions. In many cases, you do not have to file a 1099 for:
- Payments to corporations (with some exceptions, such as lawyers)
- Payments made via credit card or certain payment processors (these are often reported separately)
- Certain types of purchases of goods instead of services
- Internal payments within your own corporate structure, depending on the setup
Still, it remains a case-by-case assessment, so a quick check by Melissa Suijkens from Van Holland Group can prevent a lot of trouble.
4. What is a W9 form and why do I need it?
A Form W9 is a form on which your supplier or contractor fills in their legal name, address and tax ID (for example an EIN or SSN). You need this information to be able to correctly prepare and file a 1099.
In practice:
- Always request a completed W9 before you hire a new contractor or supplier.
- Store the W9 in your administration (physically or digitally).
- Use the data from the W9 when you prepare your 1099s at year-end
5. What happens if I don’t file a required 1099?
If you fail to file a required 1099, or file it too late, the IRS can impose penalties. These can increase per form and per year.
In serious cases, this is seen as “intentional disregard”, which can lead to significantly higher fines, without a maximum per year.
In addition:
- The IRS can question your entire administration.
- You may receive additional questions about your contractors and payments.
- It can cause problems if you later apply for financing, visas or other formal processes.
So it’s much smarter to get your 1099 obligations in order proactively.
6. How can Van Holland Group help me with my 1099 obligations?
Van Holland Group can help you with:
- Checking whether your company is required to file 1099s.
- Mapping out which payments fall under 1099 reporting.
- Requesting and organizing W9 forms from your contractors.
- Preparing and filing the correct 1099 forms with the IRS.
- Setting up your administration (for example in QuickBooks or Exact) so that future years are easier and faster.
The fees for this are $125 per hour + $10 per filed 1099.
If you want to be sure that your 1099 obligations are in order and that your company remains fully compliant with IRS rules, Van Holland Group is ready to help you with a smooth, error-free and timely handling of all your tax compliance.
