Notice to Local Union and Retiree Council Treasurers
1099-NEC Forms Due To Recipients and to the IRS by January 31, 2025
NYSUT Locals and Retiree Councils must complete the new IRS Form 1099-NEC when stipends to local union officials and others total $600 or more in the calendar year. If your local union utilizes a payroll system to pay officer stipends and W-2’s are issued at year-end, then the 1099-NEC is not necessary for these payments to officers.
Payments of $600 or more made to individuals, independent contractors, partnerships or any other entity (excluding corporations) must be reported to the IRS. These payments include but are not limited to:
- Payments for professional services (includes legal, accounting and arbitration services).
- Payments made to local members for which no support for the reimbursement of
expenses has been provided.
- Commissions, fees and other compensation to non-employees.
If your local waives the membership dues of a union official, this amount is considered compensation and must also be included in the calculation of the payments to the individual and reported on the 1099-NEC.
The 1099-NEC must be provided to the recipient by January 31, 2025 and a copy sent to the IRS with transmittal Form 1096 by January 31, 2025.
The NYS Department of Taxation and Finance does not require the filing of Informational Returns (1099s).
Please note for locals renting a union office; Rents (when paid to anyone other than a corporation or rental agent) are still reportable on Form 1099-MISC.
*NEW ELECTRONIC FILING REQUIREMENT*
Beginning in 2023, any organization filing 10 or more forms are required to file them electronically. NYSUT recommends using an IRS authorized e-file provider.
Where do you obtain the paper 1099-NEC forms and the 1096 transmittal form for those filing less than 10 forms?
Submit your request using the link below:
Click here to request form 1099s from the NYSUT Accounting Department
Forms are mailed from NYSUT Headquarters every Friday
For questions about the forms and filing please email Amy Ethier in the NYSUT Accounting Department at Amy.Ethier@nysut.org.