1099s
1099s lists who the authority has to send a 1099 for the year, from money Finance recorded going out, and makes the files to file them and the copies to send.
Year picks the year: this year or the two before. From January to March it starts at last year, which is filing season for it.
Who is listed
Everyone paid in the year is listed, whether or not they need a form.
| Recipient | From | Form |
|---|---|---|
| A vendor | Bills paid by check, ACH or purchase order, by the day they were paid | What the vendor's Their 1099 says: 1099-NEC box 1 for services, 1099-MISC box 1 for rents or box 3 for other income |
| An owner | HAP actually paid to them in the year | 1099-MISC box 1: rent |
Card and petty cash payments never count. The card network reports card payments on a 1099-K.
Who needs one
The threshold is $2,000 for payments made from 2026, and $600 before. A recipient needs a form when they are reportable and were paid at least the threshold.
| Recipient | Reportable | Not reportable |
|---|---|---|
| Vendor | Individual or sole proprietor, partnership, LLC (taxed as partnership or disregarded), trust or estate | Corporation, tax-exempt organisation, government, or a vendor whose 1099 is Not reported (goods) |
| Owner | Anyone not listed opposite. An owner with no tax class recorded is treated as reportable and flagged, since a missed 1099 is the costlier mistake | Corporation, tax-exempt organisation, government |
A vendor's tax class is set on the vendor (see Vendors); an owner's under Owners, as Tax class, as on their W-9. Uploading and confirming a W-9 sets it. See W-9s.
The name and address on the form
| Name | Address | |
|---|---|---|
| Vendor | Line 1 of their confirmed W-9, or the vendor's name | The vendor's Mailing address |
| Owner | Line 1 of their confirmed W-9, or the payee's name, or the owner's name | The payee's address, or the owner's mailing address |
An address has to read as street, city, state and ZIP, such as "12 Maple Ave, Riverbend, CT 06001", to go on a form.
The page
The top card says how many 1099-NECs and 1099-MISCs are required for the year, the threshold and the deadlines, and who the payer is, with Edit in Settings.
The payer is the authority, from Settings › Finance: its legal name, EIN, mailing address and phone. Until those are complete, a note lists what is missing and none of the files or copies can be made.
Each recipient shows:
| Column | What it shows |
|---|---|
| Recipient | The name, Vendor or Owner (HAP), and anything missing |
| Form | Such as 1099-NEC box 1, or Not reported |
| TIN | EIN or SSN and its last four |
| Paid in the year | |
| Status | Ready, Needs attention, Under threshold or Exempt |
A row opens Vendors or Owners.
What is flagged
A reportable recipient lists what a form that can be filed is missing:
- "No TIN: get a W-9 (without one, withhold 24% backup withholding)"
- "Mailing address needs a street, city, state and ZIP"
- "No W-9 on file" (vendors)
- "Tax class not recorded: treated as reportable" (owners)
A note above the list counts the required forms missing something.
The files
1099-NEC file and 1099-MISC file download a CSV for the IRS's IRIS portal, or whatever service files for the authority: the payer, each recipient who needs that form, and their box amounts.
- One row per taxpayer id and box. Two records with the same taxpayer id, such as a vendor entered twice, are added together, as IRIS requires.
- It is the only place a full taxpayer id leaves Housing. Each download is written to the audit log. Keep the file as you would the W-9s.
- Reviewers can't download it.
- When a recipient in it has no taxpayer id or no usable address, the download still happens and the message names them.
Recipient copies
NEC recipient copies and MISC recipient copies make one PDF with a copy for every recipient who needs that form: the IRS's own Copy B, filled in, each followed by the IRS's instructions for the recipient. The PDF opens in a new tab from a short-lived link. Print and mail them.
- The recipient's taxpayer id is shortened to its last four, as the IRS allows on a recipient's copy.
- Each set made is written to the audit log.
- Reviewers can't make them.
Deadlines
| What | Due |
|---|---|
| Recipient copies, both forms | January 31 |
| 1099-NEC filed with the IRS | January 31 |
| 1099-MISC filed with the IRS electronically | March 31 |