Administrators: End of Year Process for Issuing IRS 1099-NEC Statements

Overview

Our 1099 process is quick and easy. You are responsible for performing the following steps on or before Tuesday, January 16, 2024:

  • Verify the EIN and mailing address for your organization
  • (Optional) Add entries for payments made outside of BlueZebra
  • Review the amounts and overall payment total that will be sent to the IRS
  • Approve the 1099 amounts for all payment recipients

Once these steps have been completed, BlueZebra Sports will:

  • Send download instructions (via email) to all payment recipients who have been issued a 1099 on your behalf.
  • Provide an electronic download page for all 1099s issued through our system.
  • Send a paper 1099 via US Postal Service to any recipient who has opted out of electronic delivery.
  • Transmit 1099 information electronically to the IRS on your behalf.

Deadlines and Timeline

In order to ensure that IRS deadlines are met, the following timeline will be followed:

  • on or before January 16, 2024: Paying organizations will enter any payments made outside of the BlueZebra Sports Payment Network (for 1099 reporting purposes)
  • on or before January 16, 2024: Paying organizations will review and approve 1099 amounts for the previous tax year.
  • January 23, 2024: Target date for BlueZebra Sports USPS mailing/electronic notification for 1099-NEC statements.
  • January 23, 2024: Target date for BlueZebra Sports electronic filing of 1099-NEC information with the IRS
  • January 31, 2024: IRS deadline for furnishing 1099-NEC statements to recipients
  • January 31, 2024: IRS deadline for filing 1099-NEC statements electronically

State Filing

The Combined Federal/State Filing Program (CF/SF) was established by the IRS to simplify tax information returns for payers. Through CF/SF, the IRS electronically forwards 1099 information (original and corrected) to participating states.

For states that participate in the Combined Federal/State Filing Program, your 1099 information will be automatically transmitted by the IRS to your state taxing agency. 

As of 10/2022, the following states currently participate: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Oklahoma, Ohio, South Carolina, and Wisconsin.

For states that do not participate in CF/SF, your organization is responsible for providing any necessary tax-related information to your state taxing agency. In some cases, states do not require any information at all, however, that is not the case for all states. 

As of 10/2022, the following states currently do NOT participate: Alaska, Florida, Illinois, Iowa, Kentucky, Nevada, New Hampshire, New York, Oregon, Pennsylvania, Rhode Island, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, and Wyoming.

Getting Started

To begin the process, use the Financials : Generate 1099s menu command.

 

Step 1: Review Address / EIN

To ensure that 1099s have an accurate name, address and EIN, use this screen to review and make changes as needed.

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Step 2: Add entries for payments made outside of BlueZebra (optional)

If your organization made payments outside of our system, these payment amounts will not be included in the 1099 they receive from our system. If you would like to have these amounts included in their 1099, use the Financials : Offline Payments menu command.

If this isn't relevant to your organization, then you can skip this step. 

Here is a quick video that shows how this screen is used. When entering an offline payment for 1099 purposes, use the Payment Type of 1099 Entry.



Step 3: Run a Report

Use the Financials : Payment Reports menu item to run a report to verify the 1099 amounts. We suggest using the Payments by Recipient report using a date range between January 1 and December 31.

We also suggest running the 1099 Summary report. This report will show the amounts that will be assigned to each recipient’s 1099 for the given tax year.

The Net Income column indicates the total amount paid to the recipient for the given tax year. The other columns correspond to the amounts that will appear for the given recipient’s 1099.



Step 4: Approve the 1099 amounts

The last step will record the 1099 amounts for each recipient. Once approved, the 1099s will be available for download immediately by each recipient.

The 1099 approval screen will pre-populate each recipient's totals with the amounts shown in the 1099 Summary report. 

The approval screen will show the following:

  • Person's Name
  • Business Entity Name (if paying a business entity / LLC rather than an individual)
  • W9 status (each person must have a W9 on file to create a 1099)
  • Non Employee Compensation (total amount paid during the given tax year)
  • CA Tax Withheld (any California non-resident withholding. Only relevant if work is performed in the state of California by non-California residents)
  • CA Income (total income for work performed in the State of California)

All recipients will be shown on this screen, regardless of how much money they were paid during the tax year. A 1099 will only be issued to individuals who made $600 or more during the tax year. 

Once we have transmitted their information to the IRS, we will generate an email to each recipient, with instructions on how to access their 1099.

Once this step is completed, BlueZebra will complete the notifications, mailings, and IRS submissions as outlined in the timeline above.

Have more questions? Submit a request

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