Almost all, if not all, IRS forms and instruction booklets are available on their website in PDF format. However, if you have an accountant they can print all of the forms out in whatever program they use.

Well... the 1099misc (nonemployee compensation) & 1096 (transmittal form) forms on the IRS website are "examples only" and can not be used to file. You have to call the IRS to get the "red" forms for filing as they are designed to be read by a machine. The last I knew you can order (free) whatever you need by calling 1-800-tax-form or you can buy them at any office supply store. no big deal.

I'm not sure what the 1096 does? Does it just say I sent out a 1099misc to my contractor and he should be claiming this on his taxes?

The form 1096 is a "recap/summary" form that tell the IRS how many copies of forms you are sending to them and what type of form (check the box 1099misc, 1099Int, 1099DIV, etc). It is required as you can't expect the IRS to do any work tallying your forms!

You are required to report to IRS any amount paid a worker if the total is $600 or more (year to date). If your total payment is under $600 you do not have to report it (but you can report it if greater than $1 ) but it is still income to the worker and he must report it and pay tax on even one dollar.

You send one copy of the 1099misc to the worker and one copy to the IRS. Some states also want a copy sent to them. As a result of filing with the IRS you get to deduct the worker payments. An individual worker is required to report the 1099misc amount as income (even if only a dollar) on form 1040 Sch-C and if the "net profit" on Sch-C is more than $400 the worker also computes self-employment tax (15.2%) on 1040 Sch-SE.

My company is a partnership, so I have to deal with all the other fun tax-related items. Most of the tax lines on the 1065 don't really apply to me, but I'm trying to figure out what the meaning of everything is. I may consider having an accountant or bookkeeper take a look over things.

I received these forms from the IRS -- now the way they are made they need to be printed using a) typewriter b) dot-matrix printer -- of which I have neither... Such a pain this is going to be!

If you have a laser printer it might be worth the price to buy a packet of forms with the software included at your local office supply store. Also, I have known of persons using a ball point pen for just a couple of forms. I could be wrong but I don't recall seeing any IRS requirement that the forms have to be typed.

I am in the construction business and use all sub contractors for labor. I have no employees. That will change next year when I plan to move my office out of my home and hire an office manager and another salesman.

The construction industry is based on subcontracting. Here is what I do to protect myself: Each sub signs a sub contractor agreement. Each sub must be paid by invoice, meaning they give me an invoice for services not a time card. Each sub must have their own tools and equipment. For every job I send a work order with their name and their company name on it (having their company name is key). Also each sub must have their own liscencing and insurance, and I insist on proof.

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-Grumpy

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