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Live Webcast Replay

1099 Changes and Best Practices

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
Partner Produced |  Tax |  IRS Approved
Marianne Couch, JD, JD
Course Levels:
2 Hours
Access for 30 day(s) after program date.



This program addresses the Form W-9 TIN solicitation and back-up withholding rules; review current IRS enforcement initiatives with regard to backup withholding failures; discuss the reporting and filing requirements for the new Form 1099-NEC as well as the changes to the Form 1099-MISC. The presentation also includes a brief overview of the reporting and withholding rules for payments of U.S. source income made to non-U.S. persons.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to


Basic Course Information

Learning Objectives
  • Understand the IRS’s TIN solicitation, and backup withholding and reporting requirements, for Form 1099 reportable payments

Major Subjects
  • New and continuing IRS enforcement initiatives for backup withholding failures
  • New Form 1099-NEC and revised Form 1099-MISC
  • Form W-9 TIN solicitation and backup withholding rules
  • Brief overview of reporting and withholding requirements for payments of US source income made to non-US persons

Course Materials


Marianne Couch, JD, JD Related seminars and products: 1

Principal, COKALA Tax Information

Marianne Couch, JD, is a Principal in the Cokala tax group since its founding early in 2007 and is an experienced and well-known advisor on U.S. federal and state tax information reporting compliance. She is a frequent lecturer at major tax conferences and the author of The Master Guide to Form 1099 Compliance, The Master Guide to Form 1042-S Compliance, and numerous published articles. She is a founding partner of Cokala.  Previously, she was for many years the Research Director of the tax reporting specialty firm Balance Consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions.  She also formerly served as the executive director of the National Association of Form 1099 Filers, Inc.

Marianne was an appointee for three years to the IRS Information Reporting Program Advisory Committee (IRPAC), where she was Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues. 

Marianne formerly served as a Research Attorney for the Michigan Court of Appeals, and earlier as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions. 


Mon, Jan 25, 2021 - 03:00pm to 04:56pm EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For

Tax and Accounting professionals and their clients

Original Recording Date 09/10/20
Yellow Book No
Course Developer Steven C. Dilley, Federal Tax Workshops


Date Added to Catalog 02/26/2020

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 87


rhonda f - Bardstown, Kentucky

"Very informative update, speaker was well informed, easy to listen to and follow, she is very organized and succint."

Jolene K - Troy, Michigan

"This presenter was excellent. She took a very dry topic, moved through it thoroughly yet held my interest throughout! "

Jeffrey G

"Extremely helpful while covering a huge topic range within limited time. Very pleased!"

Jeffry R

"Excellent presentation!"

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