Form 1099 Reporting & Classification: Avoiding New OBBBA Audit Triggers

Program Summary

In this interactive instructor-led 90-minute event, you will learn about the most important updates to Forms 1099-NEC and 1099-K for the current filing season. You will also learn how the OBBB Act affects contractor classification and reporting thresholds, how to identify discrepancies in 2025 payment records, and how to correct issues before forms are submitted.

You will learn:

• Key updates to 1099-NEC and 1099-K reporting you must apply this season
• How the new law affects contractor classifications and reporting thresholds
• How to identify discrepancies in 2025 payment totals that attract DOL or IRS scrutiny
• Step-by-step procedures for issuing accurate 1099s and preventing B-Notices

Program Highlights

Understanding Updated Reporting Rules

• Learn what is new in the 2025 filing cycle
• Ways to apply updated 1099 NEC and 1099 K requirements
• Techniques for reconciling payment data before issuing forms

Applying OBBB Standards to Contractor Activity

• Methods for evaluating contractor status under the bill
• Solutions for understanding new reporting thresholds
• Ways to handle contractors with mixed payment types

Reducing Exposure and Improving Accuracy

• Techniques for identifying inconsistencies in payment history
• Learn how to correct data before submissions
• Solutions for preventing common errors that trigger B Notices

ABOUT THE SPEAKER

Tricia Richardson

Tricia Richardson, CPP, SPHR, SHRM-SCP provides clients with direct payroll assistance, information, education, consultation, and even empathy, in her role as a Consultant.Tricia has more than 25 years of experience in all aspects of workforce management (payroll processing, taxation, employee handbooks, human resources, benefits, etc.). Tricia is a Payroll and Human Resource “nerd” who enjoys reading Internal Revenue Code.