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1099 Reporting Guidelines for Uncashed Contractor Checks
April 16, 2025
Q. Our company send 1099s are to our contractors and providers and I have a question as far as if we send a check to a contractor and in their possession is that supposed to be reported on their 1099 even if they haven't cashed it? Although we didn't know until after year end that it wasn't cashed.
A.
(Answered by IOFM's third-party tax expert)
Yes, you would issue the Form 1099 based on the writing of the check, even if it's not cashed by the other party until the next year. Even if you end up…
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