We issue 1099-MISC and 1099-NEC forms for corporations
We provide services to agencies across the federal government. As part of those services, we do any necessary 1099 reporting to the Internal Revenue Service (IRS) for work done for those agencies by vendors and contractors.
The IRS considers payments by federal executive agencies for services from vendors and contractors reportable payments for corporations.
We must issue 1099-MISC and 1009-NEC forms to agencies, even if the vendor/contractor doing the work is a corporation. See https://www.irs.gov/form1099misc and instructions for Form 1099-NEC on the IRS website.
It's important to review your 1099 for accuracy
When you receive the 1099 form, review it for accuracy. Be sure the taxpayer identification number (TIN) and name shown on the form are correct. The name on the form should be the same as the business name registered with the Internal Revenue Service (IRS) and in the System for Award Management (SAM).
Once we submit the 1099 form, the IRS verifies the taxpayer name and TIN against their records. They'll notify us if they find any discrepancies.
If you don't let us know of any mistakes so we can correct them, we may have to withhold extra money and pay taxes (backup withholding) on future payments to you.
Correcting your 1099
If you need to correct any payee information shown on the 1099, email the corrected details to ARC1099@fiscal.treasury.gov.
Understanding the 1099 dollar amount
The amount we report on the 1099 forms is the total we paid you for your goods or services to an agency.
For some programs, we combine all customer payments and report the amount on one 1099 form.
Confirming the amount on the 1099 forms
Review the amount we've reported against your own records. If you're registered with the Invoice Processing Platform (IPP) system, you can also research payments there.
Not registered in IPP? Visit IPP.gov to learn the benefits and register to receive free electronic notifications of payments to you.