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Institute of Finance & Management

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Q. Are phone, TV, and cable considered utilities and exempt from 1099 reporting? A.  (Answered by IOFM's third-party tax expert) Yes, these are exempt from reporting. The regulations (written in the late 1950s!) reference no reporting being...

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Q. How are we supposed to submit the Form 8809 extension now that IRS is moving to IRIS for tax year 2026? Used to go to the FIRE site to submit the form, but now our company is in the works to transition to IRIS A2A. A. (Answered by IOFM's...

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The IRS has released more frequently asked questions on the overtime deduction. Most of the new FAQs don’t apply to this audience, but there was one FAQ about 1099s: Q7. Under what circumstances is qualified overtime compensation reported on...

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Q. We have a vendor that completed their W9 as follows: Box 1: Someone & Someone Companies IncBox 2: Someone LLC (00-0001234)Then supplied the TIN for the name in box 1 in Part I of the W9. However, when we put it into our system, we were instructed...

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Q. We are a large taxpayer intending to file Form 1042 electronically ourselves instead of using a third party. Our software engineers have reviewed publications 4164, 4163, and 5446, but are having difficulty determining the file specifications...

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