Even though the 1099 due date is not until Jan. 10, it is a good idea to start looking at the companies or individuals your Region is paying and verify if they require a 1099 at the end of the year. Companies or individuals requiring a 1099 are considered independent contractors who are paid more than $600 during the calendar year. In summary, companies or individuals are independent contractors if they:
- Performs services for multiple customers.
- Sets own hours.
- Determines own price for contracted services.
- Not eligible for employee benefits.
- Provides own tools and equipment to complete job.
- Supplies own materials needed to do job.
- Personally liable for errors and/or accidents.
- Files self-employment taxes and receives a Form 1099-MISC.
- Has the right to hire and fire workers.
- Must legally complete each contract.
Examples of some Independent Contractors often hired by Regions are:
- Web site development.
- Third party registration system development and maintenance.
- Bookkeeping services.
- Security guards.
- Legal fees.
- Payments to trainers.
- Data entry clerks.
- Groundskeepers/field maintenance.
For more information on 1099s, visit the Resources Section on AYSO.org under the 1099 compliance program or visit the IRS.