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Just a reminder about the following:

FORM 1099-MISC Reporting Requirements

Form 1099-MISC is used to report certain types of payments made in the course of trade or business. Businesses will need to complete a Form 1099-MISC for persons, vendors, subcontractors, and independent contractors if they receive payments of $600 or more during the calendar year.

If the organization who was paid is incorporated or tax-exempt then a Form 1099-MISC is not prepared.

Reportable payments (if the organization who was paid is not incorporated or tax-exempt) include:

  • Compensation for personal and/or professional services, including fees and commissions.
  • Non-employee compensation; such as consultants, appraisers, instructors, computer programming etc.
  • Rental fees for equipment, building space (not storage units), lodging, banquet rooms, booth space etc.
  • Real property rentals, except rent paid to real estate brokers.
  • Transportation, such as airfare, taxi, motor coach, etc.

If you believe you will be doing business with a vendor that is Form 1099-MISC reportable, you need to provide the Type and Description of the Business Entity, or Individual to determine if the vendor or individual is 1099 eligible. You will also need to obtain the Taxpayer Identification Number (TIN) which is the individual’s Social Security Number (SSN) or the Employer Identification Number (EIN) for all other entities.

If you have any questions, please contact the Finance Department for guidance.

Small Games of Chance and Gambling Winnings

Small Games of Chance (SGOC) and Gambling Winnings are reportable to the Internal Revenue Service (IRS) via Form W-2G.

If an individual’s cash prize or prize value of their winnings is $600 or more, Form W-2G is required by law to be completed and sent to the winner. You will need to obtain the following information from the winner: Name, Address, Telephone Number, Social Security Number, Form of Identification to confirm Social Security Number, Winner’s Signature and Date.

To ensure you receive the required information, the recommended “Special Olympics Pennsylvania (SOPA) Prize Claim Form” is available in the Finance Department. Please contact the Finance Department for guidance and electronic copy of the form to use for all your SGOC events.