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1099 reporting of commercial association dues
June 15, 2023
Q. We are paying a company for commercial association dues. Should this be reported on a 1099 form? They are a corporation. From internet research it looks like 1099-MISC, box 3, but my gut says no since they are a corporation.
A.
(Answered by IOFM's third-party tax experts)
The payment of association dues is a payment for services, so if it's $600 or more paid in the calendar year, it's reported on Form 1099-NEC, box 1 -- EXCEPT that as you mentioned, a corporation is an "exempt recipient" for…
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