I have a to make a payment to The University of Texas Division of Enterprise Development for OSHA training courses that one of our employees will be attending. Is this 1099-MISC reportable?


Per the instructions for IRS Form 1099-MISC, payments to states are not reportable. The University of Texas is tax-exempt because it is a part of the government of Texas. Therefore, you do not need to report the payment on a 1099 form. See IRS Instructions for Form 1099-MISC, page 2.

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