This may apply if you operate a business or own rental property

It’s 1099 season! Forms must be issued to your independent contractors by 1/31/2026.

We need your updated independent contractor information and total payments made to each by Monday, January 19, 2026.

If your contractor payments are finalized for the year, feel free to send everything in now — early submissions help our contractors receive their forms sooner.If we handle your bookkeeping and you’d like us to pull payment totals for you, let us know. *Additional bookkeeping fees may apply.

This may apply if you operate a business or own rental property

In general, you must issue a 1099 if you paid $600 or more to a person or business (other than a corporation) for services.

When a 1099 is required:

1099-NEC

For $600 or more paid to contractors, consultants, gig workers, freelancers, or

similar providers.

1099-MISC

For $600 or more paid in rent, prizes/awards, medical payments, attorney fees, or

other miscellaneous income. Also required for $5,000 or more in direct sales of

consumer goods.

Visit the IRS website for more information.

1099 Deadlines You Need to Know

1/19/2026 - Submit updated contractor information and total payments made in 2025 to Ritchie & Company, Inc

1/20/2026 - 1/26/2026 Information submitted these dates are subject to an additional late fee of $100.

1/27/2026 - Beyond Will be completed after the IRS deadline.

How To Submit Your Information?

• Call or email us to schedule a time to drop off your completed

  information. The office is currently open Monday through Thursday 10 AM to 3 PM.

• Upload your information to the Onvio Client Portal. *If you are not registered please contact the office so we can send you a portal invite.

1099 Preparation Fees

W-9 Requirements

Click here for the latest W-9 Form. Please have each contractor complete and sign page 1, or confirm that the W-9 you have on file is still accurate.

While the IRS does not require a new W-9 every year, it is good practice to obtain updated W-9s annually. This helps ensure all contractor information is current and reduces filing issues.

If you choose not to collect a new W-9 forms annually, please make sure the following details are fully up-to-date for each contractor, as the form must be refreshed any time information changes (legal name, business name, address, tax ID, entity type, or exemption).

Best Practices for Submitting Contractor & 1099 Information

To ensure timely and accurate 1099 filings, please provide us with the following

information for each contractor:

• Contractor/Payee Name SSN or TIN/EIN

• Mailing Address

• Email Address

• Total Dollar Amount Paid in 2025