IRS 1099 Reporting: Thresholds Change in 2026

Effective January 1, 2026, the Internal Revenue Service is increasing the general reporting threshold for most payments on Form 1099-NEC (Nonemployee Compensation) and 1099-MISC (Miscellaneous Information), from $600 to $2,000.

CPE: Webinar Recordings Now Available

Last month, we discussed some changes to our Continuing Professional Education (CPE) website -- the addition of  handouts and related materials to the course description page, following delivery of a live CPE webinar.