TAP E04-081

1099 Matching Program

Statement of Issue:

The IRS requested feedback from the Schedule C Non-Filer Committee on a proposed Form 1099 Matching Program.

Proposal:

The Committee stated that the 1099 Matching Program was “logical, sensible and would achieve its objective”. The Committee also advised the IRS replace the term “non-employee compensation” with “contract labor” so that the Form 1099 is consistent with Form 1096. The Committee also suggested rephrasing two questions that are part of this Program.