- Membership
- Certification
- Resources
- Events
- Community
- About
- Help
Master Guides to 1099 and 1042-S Compliance | Member E-Books
When it comes to 1099 and 1042-S compliance, we wrote the book.
Each year, the IRS implements scores — even hundreds — of changes to the tax code, and failure to comply has expensive consequences. The Master Guides to Form 1099 and Form 1042-S Compliance are exclusive e-books that IOFM Members reference to maintain compliance in an ever-changing regulatory environment. Need to get up to speed on 1099-NEC? We have that covered!
Master Guides are available for free for our Business and Enterprise Members and for $100 each annually for our Professional Members. Learn more about the benefits of IOFM Membership.
The 2025 Digital Editions are available now:
2025 Master Guide to Form 1099 Compliance
E-Book
Join today to access Join today to access BUY THIS GUIDE Access the Master Guide Access the Master Guide
$100 for Professional Members, free to Business & Enterprise Members
Last revised: September 26, 2025
The 2025 Master Guide to Form 1099 Compliance provides practical, authoritative guidance to help you stay compliant in a year of rapid change. While 2025 began with no major updates, significant developments have emerged—including the first increase to the $600 reporting threshold since 1954 (effective in 2026), a return to the old rules for Form 1099-K reporting, the IRS ending acceptance of paper checks after September 30, 2025, and a proposed plan to retire the FIRE system in December 2026.
2025 Master Guide to Form 1042-S Compliance
E-Book
Join today to access Join today to access BUY THIS GUIDE Access the Master Guide Access the Master Guide
$100 for Professional Members, free to Business & Enterprise Members
Last revised: September 26, 2025
The 2025 Master Guide to Form 1042-S Compliance provides practical guidance on federal tax compliance for payments to foreign entities and non-employee foreign individuals. This year’s updates include the expanded electronic filing mandate for Forms 1042-S through IRIS, new Treasury Regulations addressing digital transactions, updated IRS forms and instructions, and enhanced guidance on completing Forms W-8BEN-E for treaty benefit claims.
About the Author
The Master Guides are produced in partnership with Jason Dinesen, EA.
What are you waiting for?
