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Government Command Center 13 items

Government Employer IRS Information Reporting (1099/W-2/ACA) Checklist

Supports a government finance or payroll office in meeting year-end federal information reporting obligations for wages, nonemployee compensation, and Affordable Care Act coverage.

IRC 6041/6051IRS Pub 1220ACA 6055/6056IRC 6109

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Payee Data & TIN Matching

  • Is a valid Form W-9 with TIN on file for each reportable vendor? *
  • Are TINs validated through the IRS TIN Matching program to avoid B-notices? *
  • Is backup withholding applied to payees with missing or incorrect TINs? *

Forms 1099

  • Are nonemployee compensation payments of $600 or more reported on Form 1099-NEC? *
  • Are rents, prizes, and other income reported on Form 1099-MISC where applicable? *
  • Are recipient copies furnished by January 31? *
  • Were forms filed with the IRS by the applicable deadline (electronically if at/over the e-file threshold)? *

Forms W-2 & W-3

  • Were Forms W-2 furnished to employees by January 31? *
  • Were W-2/W-3 filed with the Social Security Administration by January 31? *
  • Do totals reconcile to Forms 941 and the general ledger? *

ACA Reporting (Applicable Large Employer)

  • Is the entity an Applicable Large Employer (50+ FTEs) subject to ACA reporting? *
  • Were Forms 1095-C furnished to full-time employees and 1094-C filed with the IRS? *
  • Is minimum essential coverage / affordability offer status coded correctly on 1095-C? *

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