Guides
The rules, without the hedging.
Every figure in these guides is read from the same published table the product reads, so a guide cannot quote a number the product has stopped using. None of it is tax advice.
Topic · Published
5 guides
- FilingAug 11, 2026
The filing deadline that moves, and the one that does not
The statutory date is the last day of January. Two of the next three actual deadlines are not in January at all.
- W-9Jun 30, 2026
When a W-9 goes stale
A form you collected three years ago for a sole proprietor who has since incorporated is not protection. It is a record of a company that no longer exists.
- Backup withholdingMay 19, 2026
What backup withholding actually requires
It is not a fine you might get. It is money you were supposed to hold back and did not, and it is calculated per payee, per payment.
- Payment methodsApr 22, 2026
When the processor files instead of you
Paying a subcontractor by card moves the reporting obligation to the card processor. Paying them the same amount by check does not.
- ThresholdsMar 4, 2026
The reporting threshold moved, and most of the advice online did not
The figure that decides whether you owe a 1099 changed for payments made from 2026 onward — but only for some of the boxes on the form.