A vendor contacted us to say they had a new name and tax ID that was effective 1/1/14, but we paid them all year using the old information. Should we issue the 2014 Form 1099 under the old name?

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Because you issued payments under the old name throughout 2014 and the vendor accepted the payments without notifying you that their name and TIN had changed, you should report payments to the old name and TIN.  If the IRS audits you, your 1099 must match your payment records.  We confirmed this with IRS information reporting agent Ms. Zeledon, IID#1001307727.

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