IRS 1099-DA E-Delivery Rules in 2026: What Brokers Should Do
If your business may need to furnish Form 1099-DA to customers, the latest IRS and Treasury proposal is worth your attention now, not later. The proposed IRS…
Ken Ham
Combined Federal/State Filing Program – Comprehensive List
In addition to IRS filing requirements, many states have Form 1099 Requirements as well. The Combined Federal/State Filing (CF/SF) Program was created and implemented to make filing certain information returns easier and simpler for the filer. What is the Combined Federal/State Filing Program? The CF/SF program was established to simplify information returns filing for payers. … Read more
Verify TIN Information for Form 1095-B
After determining the individuals who should receive or be reported on the Form 1095-B, it is important to verify their taxpayer identification number (TIN) information. Verify TINs Before Filing Failing to include a recipient’s TIN, or providing the wrong TIN, could result in your filing being rejected, requiring corrections, re-issuing recipient copies, and potential penalties … Read more
3 EIN Validation Errors and Helpful Next Steps
One of the most common types of ACA e-filing errors returned from the IRS AIR system are TIN validation errors, including EIN validation errors. An EIN is an Employer Identification Number. The most common EIN validation errors are listed below: What causes an EIN Validation Error? This will happen when the name and EIN submitted … Read more
1095-B Issuer TIN and Contact Information
One of the easiest steps of preparing Form 1095-B is to gather the information of the 1095-B issuer. This will include their TIN information and a point of contact for any recipient questions. Issuer TIN Like recipient TIN information, issuer TINs should be verified before the filings are submitted. Tools such as TINCorrect can help … Read more
7 Essential ACA Terms You Should Know
As more states begin to pass their own individual mandate, employers are understanding that meeting the Affordable Care Act’s reporting requirements is a complex process which includes overwhelming terminology. We’ve gathered a glossary of the most essential ACA terms you’ll need to know before filing. Common ACA Terms ACA Information Returns Program (AIR) Under the ACA, … Read more
TINCorrect: Employee and Vendor Verification in 2025
Avoid receiving TIN errors on your filings by using a TIN validation tool, like TINCorrect prior to submitting your filing. What is TINCorrect? TINCorrect allows you to verify SSNs (Social Security Numbers) or company EINs (Employer Identification Numbers) prior to submitting your tax forms to the IRS. Submitting tax forms with the wrong TIN information … Read more
3 Alternative Affordability Safe Harbors
Health coverage affordability is an important part of complying with the ACA’s Employer Mandate. Failing to comply can result in penalties and fines. So, how do employers determine affordability? There are three affordability safe harbors that can be used: Form W-2, Federal Poverty Line (FPL), and Rate of Pay. ACA Employer Mandate The ACA Employer … Read more
Alabama State 1099 Tax Filing
Does Alabama require state 1099 tax filing? Yes, Alabama requires all 1099 forms with AL withholding to be filed with the Alabama Department of Revenue. Which forms does Alabama require? Alabama requires all forms 1099 with AL withholding to be submitted, which may include: 1099-A 1099-G 1099-MISC 1099-QA 1099-B 1099-INT 1099-NEC 1099-R 1099-C 1099-K 1099-OID … Read more
Arizona State 1099 Tax Filing
Does Arizona require state 1099 tax filing? Yes, Arizona requires any forms 1099 with state tax withholding to be filed with the state. How must Forms 1099 be filed with Arizona? Arizona only accepts electronic filings, besides for Form 1099-NEC. Please note: Arizona only accepts Forms 1099-DIV, 1099-MISC, 1099-S and 1099-R electronically at this time. … Read more