# Area: 1099

Information returns for payments to contractors and landlords.

### BS-1099-1: 1099 reporting thresholds, payment methods, and decisions (B-19)

- **Status:** AUTHORITY, with the CHOICEs recorded in `docs/spec/rules.md` B-19
- **Statement:** A payee's payments made in a calendar year in the course of the payor's trade or business MUST be reportable when they reach the threshold (600 dollars through 2025; 2,000 dollars for payments made after December 31, 2025; indexed after 2026). Payments by payment card or third-party network MUST be excluded (they are reported on Form 1099-K by the settlement entity); payments through a financing account whose method is unrecorded MUST be undetermined, not counted; a payee's decision (reportable, not reportable with a reason, undetermined) applies by the payment's date; money between the company's own accounts pays no one.
- **Sources:**
  - vendored `sources/irs-1099-thresholds.md`: "6041(a)"
  - vendored `sources/irs-1099-payment-method.md`: "1099-K"
- **Symbolic form:** `reportable(p, y) iff sum{pay : payee = p, year = y, method not card/network} >= threshold(y)`; `threshold(y) = 600 if y <= 2025 else 2000`.
- **Examples:** `1099-a-dated-status-applies-by-payment-date`, `1099-a-members-check-through-financing-counts`, `1099-and-party-totals-for-a-members-payment`, `1099-card-payments-are-excluded`, `1099-money-between-own-accounts-pays-no-one`, `1099-money-from-a-payee-is-netted-only-as-a-refund`, `1099-the-threshold-is-the-years`, `1099-worksheet-through-as-of`
- **Applicability:** US payors; royalties (10 dollars) and attorney gross proceeds (600 dollars) are not modelled.