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February 18, 2024
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Can I still issue a 1099 to subcontractor for 2022?

  • February 18, 2024
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I did not send a 1099 to a subcontractor for the payments made to him during 2022? I have not file my income tax for that tax year yet. I am currently working on it. Can I still issue a 1099 to him?

Best answer by DavidD66

Yes, you can still issue a Form 1099 to a subcontractor for 2022.  If you do, and the subcontractor has filed his tax return and did not report the amount you paid him, he will have to file an amended return.  If he did report the payment as income, he will not have to amend, although he might get a letter from the IRS.  You do not have to send him a 1099 in order to file your tax return.  

1 reply

DavidD66Answer
February 18, 2024

Yes, you can still issue a Form 1099 to a subcontractor for 2022.  If you do, and the subcontractor has filed his tax return and did not report the amount you paid him, he will have to file an amended return.  If he did report the payment as income, he will not have to amend, although he might get a letter from the IRS.  You do not have to send him a 1099 in order to file your tax return.  

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