Contractor (1099) documents checklist

By Jacquelyn Kalish, CPA

For businesses asking the team about contractor information-return records. This is separate from the Schedule C income-and-expense worksheet.

How to use

Gather the records the team requests. Use Canopy for completed W-9s and other sensitive records. Do not type tax identifiers on this checklist.

Download Contractor (1099) documents checklist (PDF)Client Portal

Information to have ready

  • Business name / tax year
  • Preparing forms, correcting forms or gathering records?

Records or task checklist

  • List of contractors paid (keep details in a secure supporting file)
  • Payment totals by contractor and payment method
  • Invoices or ledger support for the totals
  • Completed W-9s, if already held, sent only through Canopy
  • Prior information returns or corrections, if relevant
  • Missing contractor information clearly flagged
  • Questions about who or what must be reported

Do not decide reporting requirements from a payment total alone. Ask the preparer to check the year, payment method and facts. No threshold is stated in this handoff checklist.

Related resources

General information only; not tax, legal or financial advice. Contact the team about your situation.