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Live Webcast Replay

1099 Changes and Best Practices

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
Partner Produced |  Tax
Marianne Couch, JD
Course Levels:
2 Hours


This presentation addresses the basics of payee name and TIN solicitation, backup withholding, and reporting requirements for Form 1099 reportable payments as well as discuss updates and changes made for tax year 2018, including changes to the backup withholding and penalty rates. In addition, the newest version of the IRS Form W-9 will be reviewed.

Basic Course Information

Learning Objectives
  • Learn the Form 1099 reporting changes for tax year 2018
  • The basic requirements for name and TIN solicitation, backup withholding and reporting of payments
  • What to look for on Form W-9

Major Subjects
  • Vendor/payee name and TIN solicitation requirements
  • Form W-9 review
  • Backup withholding triggers
  • Payments reportable on Form 1099, with a focus on Form 1099-MISC
  • Tax year 2018 changes and updates

Course Materials


Marianne Couch, JD Related seminars and products: 2

JD, 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. 

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For

Tax and Accounting professionals and their clients

Original Recording Date 10/29/2018
Yellow Book No
Course Developer MICPA
Date Added to Catalog 05/16/2018

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 Live 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: 67

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