Contractor information-return work starts with reliable source records. The contractor checklist helps a business describe what it has and what is missing without placing tax identifiers on a public-facing worksheet.
Separate records from filing decisions
Gather the payment totals by contractor and payment method, along with invoices or ledger support. Tell the team whether you are preparing forms, correcting forms or simply assembling records. A total alone does not establish whether a form is required; ask the preparer to check the year, payment method and facts.
Send sensitive support securely
If you hold completed W-9s or earlier information returns, provide them only through Canopy when requested. Do not paste tax identifiers into a website contact form or ordinary email. On the checklist, identify that the records are available rather than copying their sensitive contents.
Flag what is missing
Tell the team about missing contractor records, unresolved totals or corrected information. Keep a clear list of questions rather than treating an incomplete package as ready to file. The team must confirm the scope and next action.
This checklist is for a business gathering contractor information-return records. If you are a contractor gathering your own income and expenses, use the existing Schedule C Business Income & Expenses worksheet and business-expense article. No reporting threshold or filing determination is made here.
Download the companion checklist
Download: Contractor (1099) documents checklist (PDF). Fill it in digitally or print it, then upload any completed sheet and records through Canopy. The download supplements, rather than replaces, the current organizer or preparer request.
Frequently asked questions
What contractor records should I gather for the team?
Gather payment totals by contractor and method, invoices or ledger support, and any W-9s or prior forms the team requests. Send sensitive supporting records only through Canopy.
Is this the same as the Schedule C worksheet?
No. This checklist helps a business gather records about contractors it paid. The existing Schedule C worksheet organizes the business owner's own income and expenses.
Questions about your next step?
Kalish & Associates, P.A. is a Maryland family CPA firm serving clients nationwide. Call (410) 654-5770, use the Canopy Client Portal for private documents, or contact the team to book a time with our team. Do not put tax documents, Social Security numbers or account numbers in the contact form or email.
General information only, not tax, legal or financial advice. Contact the team about your own situation.
Related resources: Client forms and checklists · More help · Client Portal.
Contractor (1099) documents checklist