Issue a 1099 after TIN matching

Practice the sequence you already learned for “Issue a 1099 after TIN matching” until the order feels automatic. Practice IRS TIN-matching order from AP tax training. A reportable payment is not released after a B-notice path without backup withholding if required.

1. Collect a W-9 before the first reportable payment.
2. Run TIN matching on the name and TIN.
3. If it mismatches, request a corrected W-9 before year-end payments continue.
4. Apply backup withholding when the IRS rules require it.
5. File the 1099 in the required format and window.
6. Do not pay a reportable vendor as a corporation without a W-9 on file.