{"id":25548,"date":"2026-11-04T13:10:07","date_gmt":"2026-11-04T13:10:07","guid":{"rendered":"https:\/\/maspartner.com\/?post_type=publications&#038;p=25548"},"modified":"2026-11-04T13:20:04","modified_gmt":"2026-11-04T13:20:04","slug":"buildium-1099-reporting","status":"publish","type":"publications","link":"https:\/\/maspartner.com\/en-us\/publications\/buildium-1099-reporting\/","title":{"rendered":"How to Generate 1099s from Buildium for Vendors and Contractors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25548\" class=\"elementor elementor-25548\">\n\t\t\t\t<div class=\"e-con-with-custom-width elementor-element elementor-element-075981e e-con-full sc_inner_width_1_1 e-flex sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"075981e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a8121 sc_fly_static elementor-widget elementor-widget-html\" 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class=\"mas-publication-standalone-meta\">\r\n\r\n      <!-- PUBLISHED -->\r\n      <div class=\"mas-publication-standalone-meta-item\">\r\n        <p class=\"mas-publication-standalone-label\">Published<\/p>\r\n        <p class=\"mas-publication-standalone-value\">November 2026 | MASPARTNER E-Guides<\/p>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-standalone-meta-divider\"><\/div>\r\n\r\n      <!-- AUDIENCE -->\r\n      <div class=\"mas-publication-standalone-meta-item\">\r\n        <p class=\"mas-publication-standalone-label\">Audience<\/p>\r\n        <p class=\"mas-publication-standalone-value\">Property Managers \u00b7 Property Management Bookkeepers \u00b7 Accountants \u00b7 Real Estate Owners<\/p>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-standalone-meta-divider\"><\/div>\r\n\r\n      <!-- RESEARCH BY -->\r\n      <div class=\"mas-publication-standalone-meta-item\">\r\n        <p class=\"mas-publication-standalone-label\">Research By<\/p>\r\n        <p class=\"mas-publication-standalone-credit-inline\">\r\n          <a href=\"https:\/\/maspartner.com\/en-us\/people\/rohit-kumar\/\" class=\"mas-publication-inline-link\">Rohit Kumar<\/a> <span class=\"mas-publication-inline-sep\">|<\/span> Director <span class=\"mas-publication-inline-sep\">|<\/span> <a href=\"mailto:rohit@maspartner.com\" class=\"mas-publication-inline-link\">rohit@maspartner.com<\/a>\r\n        <\/p>\r\n      <\/div>\r\n\r\n    <\/div>\r\n\r\n  <\/div>\r\n\r\n  <script>\r\n  (function(){\r\n    var hero = document.currentScript\r\n      ? document.currentScript.closest('.mas-publication-standalone-hero')\r\n      : null;\r\n    if(!hero){\r\n      var all = document.querySelectorAll('.mas-publication-standalone-hero');\r\n      hero = all[all.length - 1];\r\n    }\r\n    if(!hero) return;\r\n\r\n    hero.querySelectorAll('.mas-publication-standalone-credit-name a').forEach(function(el){\r\n      el.addEventListener('click', function(e){\r\n        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 <\/script>\r\n\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-with-custom-width elementor-element elementor-element-f4f913f e-con-full e-flex sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"f4f913f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8870685 sc_fly_static elementor-widget elementor-widget-html\" data-id=\"8870685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n============================================================\r\n  MASPARTNER \/ MERCURIUS WEB PUBLICATION\r\n  How to Generate 1099s from Buildium for Vendors and Contractors\r\n  What the Software Prepares and What You Still Need to Verify Before Filing\r\n  Paste this entire block into a WordPress \"Custom HTML\" block\r\n  (or an Elementor HTML widget) on a full-width page.\r\n============================================================\r\n  REPLACE \/ CONFIRM THESE BEFORE PUBLISHING:\r\n\r\n    IMAGE URLS (pre-filled - each image is used in BOTH href and src):\r\n    Upload the 7 images to the WordPress Media Library in November 2026 with\r\n    their original file names. If WordPress renames a file (e.g. Img_1-1.png\r\n    because a file with that name already exists), paste the new URL into\r\n    BOTH href and src of that figure.\r\n\r\n    [IMAGE_7_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_7.png\r\n                  -> Section 1 : Software Calculation vs. Human Accounting Judgment\r\n    [IMAGE_6_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_6.png\r\n                  -> Section 2 : 1099 Review - Vendor Database \/ W-9 \/ Entity Classification\r\n    [IMAGE_5_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_5.png\r\n                  -> Section 3 : 1099 Tax Filings batch workflow (6 steps)\r\n    [IMAGE_4_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_4.png\r\n                  -> Section 4 : 1099 Review - name, amount, excluded transactions, GL difference\r\n    [IMAGE_3_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_3.png\r\n                  -> Section 5 : Tax Year 2025 ($600) vs. 2026+ ($2,000) thresholds, NEC vs. MISC\r\n    [IMAGE_2_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_2.png\r\n                  -> Section 7 : Final Checklist, filing and recordkeeping\r\n    [IMAGE_1_URL] https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img_1.png\r\n                  -> Conclusion : End-to-end 1099 workflow (W-9 to IRS filing)\r\n\r\n    OFFICIAL IRS FORMS AND INSTRUCTIONS (ALL ALREADY SET - taken from the PDF):\r\n    IRS: About Form 1099-MISC, Miscellaneous Information\r\n    IRS: Instructions for Forms 1099-MISC and 1099-NEC\r\n    IRS: General Instructions for Certain Information Returns\r\n\r\n    VENDOR DOCUMENTATION AND PAYMENT REPORTING (ALL ALREADY SET - taken from the PDF):\r\n    IRS: About Form W-9, Request for Taxpayer Identification Number and Certification\r\n    IRS: About Form 1099-K, Payment Card and Third Party Network Transactions\r\n    IRS: Backup Withholding\r\n\r\n    SOFTWARE (ALREADY SET - taken from the PDF):\r\n    Buildium: Property Management Software\r\n\r\n    RELATED MASPARTNER ARTICLES (ALL ALREADY SET - taken from the PDF):\r\n    Buildium Accounting Services\r\n    Buildium QuickBooks Integration\r\n    How to Set Up Buildium for a New Property Management Company\r\n\r\n    PDF DOWNLOAD LINK (delivered after CF7 form submission) - ALREADY SET:\r\n    https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Publications_How_to_Generate_1099s_from_Buildium.pdf.pdf\r\n\r\n    NOTE: The sticky button triggers a CF7 popup form.\r\n    CF7 Form ID: d62a501 (title: Publication)\r\n    Add an Elementor \"Shortcode\" widget BELOW this Custom HTML widget containing:\r\n    [contact-form-7 id=\"d62a501\" title=\"Publication\"]\r\n    The script moves that form into the popup automatically.\r\n    Fallback: if no CF7 form is found on the page, the button opens the PDF directly,\r\n    so the download is never a dead click.\r\n\r\n  IMPORTANT: When replacing 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.mas-publication-toc li.mas-publication-toc-plain{counter-increment:none;}\r\n    .mas-publication-toc li.mas-publication-toc-plain a::before{\r\n      content:\"\\2014\";min-width:26px;text-align:center;font-size:14px;\r\n    }\r\n\r\n    \/* ---------- SECTIONS ---------- *\/\r\n    .mas-publication-section{\r\n      padding:40px 0 6px;scroll-margin-top:80px;\r\n    }\r\n    .mas-publication-section-head{\r\n      display:flex;align-items:center;gap:14px;margin:0 0 22px;\r\n      padding-bottom:14px;border-bottom:3px solid var(--mas-gold);\r\n    }\r\n    .mas-publication-num{\r\n      flex:0 0 auto;width:38px;height:38px;border-radius:7px;\r\n      background:var(--mas-gold);color:var(--mas-black);\r\n      font-weight:800;font-size:18px;display:flex;\r\n      align-items:center;justify-content:center;\r\n    }\r\n    .mas-publication-section-head h2{\r\n      font-size:clamp(22px,3.4vw,30px);font-weight:800;margin:0;\r\n      color:var(--mas-ink);line-height:1.2;\r\n    }\r\n    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padding:22px 26px;margin:24px 0 30px;\r\n    }\r\n    .mas-publication-statbox .mas-publication-box-title{\r\n      font-size:12px;font-weight:800;letter-spacing:1.5px;\r\n      color:var(--mas-dark-gold);text-transform:uppercase;margin:0 0 12px;\r\n    }\r\n    .mas-publication-statbox p{margin:0;font-size:15px;}\r\n    .mas-publication-statbox ul{margin:0;padding-left:20px;}\r\n    .mas-publication-statbox li{margin:0 0 9px;font-size:15px;}\r\n    .mas-publication-statbox li:last-child{margin-bottom:0;}\r\n\r\n    .mas-publication-note{\r\n      background:#fffdf6;border-left:5px solid var(--mas-gold);\r\n      padding:18px 22px;margin:24px 0 30px;border-radius:0 8px 8px 0;\r\n      font-style:italic;font-size:15px;color:#3a3a40;\r\n    }\r\n    .mas-publication-note .mas-publication-box-title{\r\n      font-size:12px;font-weight:800;letter-spacing:1.5px;font-style:normal;\r\n      color:var(--mas-dark-gold);text-transform:uppercase;margin:0 0 8px;\r\n    }\r\n    .mas-publication-note p{margin:0;font-size:15px;}\r\n\r\n    .mas-publication-warning{\r\n      background:#fffbe8;border:2px solid var(--mas-gold);\r\n      border-radius:6px;\r\n      padding:22px 26px;margin:26px 0 30px;\r\n    }\r\n    .mas-publication-warning .mas-publication-box-title{\r\n      font-size:13px;font-weight:800;letter-spacing:1px;\r\n      color:var(--mas-black);text-transform:uppercase;margin:0 0 12px;\r\n    }\r\n    .mas-publication-warning p{margin:0;font-size:15px;color:#222;}\r\n    .mas-publication-warning p + p{margin-top:12px;}\r\n    .mas-publication-warning ul{margin:0;padding-left:20px;}\r\n    .mas-publication-warning li{margin:0 0 10px;font-size:15px;color:#222;}\r\n    .mas-publication-warning li:last-child{margin-bottom:0;}\r\n    .mas-publication-warning p + ul{margin-top:12px;}\r\n\r\n    \/* ---------- ERROR \/ MISTAKE BOXES ---------- *\/\r\n    .mas-publication-errors{display:grid;gap:14px;margin:22px 0 30px;}\r\n    .mas-publication-error{\r\n      border:1px solid var(--mas-line);border-top:3px solid var(--mas-gold);\r\n      border-radius:0 0 8px 8px;padding:18px 22px;background:#fff;\r\n    }\r\n    .mas-publication-error-head{\r\n      display:flex;align-items:center;gap:12px;margin:0 0 10px;\r\n    }\r\n    .mas-publication-error-label{\r\n      flex:0 0 auto;background:var(--mas-gold);color:var(--mas-black);\r\n      font-size:11px;font-weight:800;letter-spacing:1.2px;text-transform:uppercase;\r\n      padding:5px 10px;border-radius:4px;\r\n    }\r\n    .mas-publication-error-head h4{margin:0;font-size:17px;font-weight:800;line-height:1.35;}\r\n    .mas-publication-error p{margin:0 0 8px;font-size:15px;color:#39393f;}\r\n    .mas-publication-error p:last-child{margin-bottom:0;}\r\n\r\n    \/* ---------- STEP ROWS ---------- *\/\r\n    .mas-publication-steps{margin:22px 0 30px;display:grid;gap:12px;}\r\n    .mas-publication-step{\r\n      display:flex;align-items:stretch;gap:0;\r\n      border:1px solid var(--mas-line);border-radius:8px;overflow:hidden;\r\n      background:#fff;\r\n    }\r\n    .mas-publication-step-label{\r\n      flex:0 0 auto;min-width:96px;\r\n      background:var(--mas-dark-gold);color:#fff;\r\n      font-size:11px;font-weight:800;letter-spacing:1.2px;\r\n      text-transform:uppercase;\r\n      display:flex;align-items:center;justify-content:center;\r\n      padding:14px 12px;text-align:center;\r\n    }\r\n    .mas-publication-step-text{\r\n      padding:14px 18px;font-size:15px;color:#39393f;\r\n      display:flex;align-items:center;\r\n    }\r\n    .mas-publication-step-text span{display:block;}\r\n\r\n    \/* ---------- FLOW CHAIN ---------- *\/\r\n    .mas-publication-flow{\r\n      display:flex;flex-wrap:wrap;align-items:stretch;gap:10px;\r\n      margin:24px 0 30px;\r\n    }\r\n    .mas-publication-flow-item{\r\n      flex:1 1 130px;background:var(--mas-gold);color:var(--mas-black);\r\n      border-radius:8px;padding:16px 14px;\r\n      font-size:13px;font-weight:800;line-height:1.4;text-align:center;\r\n      display:flex;align-items:center;justify-content:center;\r\n    }\r\n    .mas-publication-flow-arrow{\r\n      flex:0 0 auto;display:flex;align-items:center;justify-content:center;\r\n      font-size:20px;font-weight:800;color:var(--mas-dark-gold);\r\n    }\r\n\r\n    \/* ---------- FIGURES ---------- *\/\r\n    .mas-publication-figure{margin:26px 0 30px;}\r\n    .mas-publication-figure a{\r\n      display:block;position:relative;z-index:10;\r\n      pointer-events:auto;cursor:zoom-in;\r\n    }\r\n    .mas-publication-figure img{\r\n      display:block;width:100%;max-width:100%;height:auto;\r\n      border:1px solid var(--mas-line);border-radius:8px;background:#fff;\r\n    }\r\n    .mas-publication-figure figcaption{\r\n      margin-top:10px;font-size:13px;font-style:italic;\r\n      color:var(--mas-muted);text-align:center;line-height:1.5;\r\n    }\r\n\r\n    \/* ---------- TABLES ---------- *\/\r\n    .mas-publication-table-scroll{\r\n      overflow-x:auto;margin:22px 0 30px;\r\n      -webkit-overflow-scrolling:touch;\r\n    }\r\n    .mas-publication-table{\r\n      width:100%;border-collapse:collapse;min-width:520px;font-size:15px;\r\n    }\r\n    .mas-publication-table th{\r\n      background:var(--mas-gold);color:var(--mas-black);\r\n      text-align:left;padding:13px 16px;font-weight:800;font-size:14px;\r\n    }\r\n    .mas-publication-table td{\r\n      padding:13px 16px;border-bottom:1px solid var(--mas-line);\r\n      vertical-align:top;color:#39393f;\r\n    }\r\n    .mas-publication-table tr:nth-child(even) td{background:#fdfbf3;}\r\n    .mas-publication-table td:first-child{font-weight:700;color:var(--mas-ink);}\r\n\r\n    \/* ---------- CHECKLIST (static design only) ---------- *\/\r\n    .mas-publication-checklist{list-style:none;margin:18px 0 30px;padding:0;}\r\n    .mas-publication-section ul.mas-publication-checklist{padding-left:0;}\r\n    .mas-publication-checklist li{\r\n      position:relative;padding:11px 0 11px 34px;\r\n      border-bottom:1px solid var(--mas-line);font-size:15px;\r\n      cursor:default;\r\n    }\r\n    .mas-publication-section ul.mas-publication-checklist li{margin:0;font-size:15px;}\r\n    .mas-publication-checklist li::before{\r\n      content:\"\";position:absolute;left:0;top:14px;\r\n      width:20px;height:20px;border:2px solid var(--mas-gold);\r\n      border-radius:3px;background:var(--mas-white);\r\n      cursor:default;pointer-events:none;\r\n    }\r\n\r\n    \/* ---------- TAKEAWAYS ---------- *\/\r\n    .mas-publication-takeaways{\r\n      margin:26px 0 30px;display:grid;gap:14px;\r\n      grid-template-columns:repeat(2,minmax(0,1fr));\r\n    }\r\n    .mas-publication-takeaway{\r\n      display:flex;gap:16px;border:1px solid var(--mas-line);\r\n      border-left:5px solid var(--mas-gold);border-radius:0 8px 8px 0;\r\n      padding:16px 20px;background:#fff;\r\n    }\r\n    .mas-publication-takeaway-num{\r\n      flex:0 0 auto;width:30px;height:30px;border-radius:50%;\r\n      background:var(--mas-gold);color:var(--mas-black);\r\n      font-weight:800;font-size:15px;display:flex;\r\n      align-items:center;justify-content:center;\r\n    }\r\n    .mas-publication-takeaway h4{margin:0 0 5px;font-size:16px;font-weight:800;}\r\n    .mas-publication-takeaway p{margin:0;font-size:14px;color:#46464c;}\r\n\r\n    \/* ---------- FAQ ACCORDION ---------- *\/\r\n    .mas-publication-faq-item{\r\n      border-bottom:1px solid var(--mas-line);\r\n    }\r\n    .mas-publication-faq-q{\r\n      display:flex;align-items:flex-start;justify-content:space-between;gap:16px;\r\n      width:100%;background:none;border:none;text-align:left;\r\n      font-family:inherit;font-size:17px;font-weight:800;color:var(--mas-ink);\r\n      padding:20px 0;cursor:pointer;line-height:1.45;\r\n    }\r\n    .mas-publication-faq-q:hover{color:var(--mas-dark-gold);background:none;}\r\n    .mas-publication-faq-icon{\r\n      flex:0 0 auto;width:26px;height:26px;border-radius:50%;\r\n      background:var(--mas-gold);color:var(--mas-black);\r\n      font-size:17px;font-weight:800;line-height:26px;text-align:center;\r\n      transition:transform .25s ease;\r\n    }\r\n    .mas-publication-faq-item.mas-faq-open .mas-publication-faq-icon{\r\n      transform:rotate(45deg);\r\n    }\r\n    .mas-publication-faq-a{\r\n      max-height:0;overflow:hidden;transition:max-height .3s ease;\r\n    }\r\n    .mas-publication-faq-a p{\r\n      font-size:15px;margin:0 0 20px;color:#3a3a40;padding-right:42px;\r\n    }\r\n\r\n    \/* ---------- CONCLUSION QUOTE ---------- *\/\r\n    .mas-publication-quote{\r\n      background:#111;color:var(--mas-white);\r\n      border-radius:10px;padding:30px 32px;margin:30px 0;\r\n      font-size:18px;font-style:italic;line-height:1.6;\r\n      border-left:6px solid var(--mas-gold);\r\n    }\r\n\r\n    \/* ---------- RESOURCES ---------- *\/\r\n    .mas-publication-res-group{margin:0 0 26px;}\r\n    .mas-publication-res-group h3{\r\n      margin:0 0 10px;font-size:12px;font-weight:800;letter-spacing:1.5px;\r\n      color:var(--mas-dark-gold);text-transform:uppercase;\r\n    }\r\n    .mas-publication-res-group ul{margin:0;padding:0;list-style:none;}\r\n    .mas-publication-section .mas-publication-res-group ul{padding-left:0;}\r\n    .mas-publication-res-group li{\r\n      margin:0 0 9px;font-size:15px;position:relative;padding-left:20px;\r\n    }\r\n    .mas-publication-resources-list li::before{\r\n      content:\"\\203A\";position:absolute;left:0;top:0;\r\n      color:var(--mas-gold);font-weight:800;font-size:18px;line-height:1.5;\r\n      pointer-events:none;\r\n    }\r\n    .mas-publication-resources-list a{\r\n      color:var(--mas-dark-gold);text-decoration:underline;\r\n      text-underline-offset:3px;position:relative;z-index:10;\r\n      pointer-events:auto;cursor:pointer;\r\n    }\r\n    .mas-publication-resources-list a:hover{color:var(--mas-black);}\r\n\r\n    \/* ---------- STICKY DOWNLOAD BUTTON ---------- *\/\r\n    .mas-publication-download{\r\n      position:fixed;left:0;top:50%;transform:translateY(-50%);\r\n      z-index:9999;\r\n    }\r\n    .mas-publication-download a,\r\n    .mas-publication-download button{\r\n      display:flex;align-items:center;gap:8px;\r\n      writing-mode:vertical-lr;text-orientation:mixed;\r\n      transform:rotate(180deg);\r\n      background:#fabc17 !important;background-color:#fabc17 !important;color:#000000 !important;\r\n      font-weight:800;font-size:13px;letter-spacing:.08em;\r\n      padding:24px 15px;border-radius:6px 0 0 6px;\r\n      text-decoration:none;box-shadow:-4px 0 18px rgba(0,0,0,.28);\r\n      transition:background .15s;border:none !important;cursor:pointer;\r\n      font-family:inherit;white-space:nowrap;\r\n      -webkit-appearance:none;-moz-appearance:none;appearance:none;outline:none;\r\n    }\r\n    .mas-publication-download a:hover,\r\n    .mas-publication-download button:hover{background:#cfa434 !important;background-color:#cfa434 !important;color:#fff !important;}\r\n    .mas-publication-download svg{transform:rotate(90deg);}\r\n\r\n    \/* ---------- CF7 MODAL OVERLAY (literal colors - works anywhere) ---------- *\/\r\n    .mas-publication-modal-overlay{\r\n      display:none;\r\n      position:fixed;top:0;left:0;right:0;bottom:0;\r\n      background:rgba(0,0,0,0.65);\r\n      z-index:99999;\r\n      align-items:center;justify-content:center;\r\n    }\r\n    .mas-publication-modal-overlay.mas-publication-modal-open{display:flex !important;}\r\n    .mas-publication-modal{\r\n      background:#ffffff !important;background-color:#ffffff !important;\r\n      border-radius:12px;\r\n      padding:36px 32px 30px;\r\n      max-width:460px;width:92%;\r\n      position:relative;\r\n      box-shadow:0 12px 48px rgba(0,0,0,0.25);\r\n      font-family:inherit;\r\n    }\r\n    .mas-publication-modal-close{\r\n      position:absolute;top:12px;right:14px;\r\n      background:none;border:none;font-size:22px;\r\n      color:#55555c;cursor:pointer;line-height:1;padding:4px 8px;\r\n    }\r\n    .mas-publication-modal-close:hover{color:#000000;}\r\n    .mas-publication-modal h3{\r\n      font-size:20px;font-weight:800;margin:0 0 6px;color:#16161a;\r\n    }\r\n    .mas-publication-modal p{\r\n      font-size:14px;color:#55555c;margin:0 0 20px;\r\n    }\r\n    .mas-publication-modal .wpcf7{margin:0;}\r\n    .mas-publication-modal .wpcf7 label{\r\n      display:block;font-size:14px;font-weight:600;\r\n      color:#16161a;margin:0 0 14px;\r\n    }\r\n    .mas-publication-modal .wpcf7 input[type=\"text\"],\r\n    .mas-publication-modal .wpcf7 input[type=\"email\"],\r\n    .mas-publication-modal .wpcf7 input[type=\"tel\"]{\r\n      width:100%;padding:10px 14px;border:1px solid #e7e7e7;\r\n      border-radius:6px;font-size:15px;margin-top:4px;font-family:inherit;\r\n      background:#ffffff;color:#16161a;\r\n    }\r\n    .mas-publication-modal .wpcf7 input[type=\"submit\"]{\r\n      background:#fabc17 !important;color:#000000 !important;\r\n      border:none;padding:13px 28px;border-radius:6px;\r\n      font-weight:800;font-size:15px;cursor:pointer;\r\n      width:100%;margin-top:6px;font-family:inherit;transition:background .15s;\r\n    }\r\n    .mas-publication-modal .wpcf7 input[type=\"submit\"]:hover{\r\n      background:#cfa434 !important;color:#fff !important;\r\n    }\r\n\r\n\r\n    \/* ---------- ADDITIONS FOR THIS PUBLICATION ---------- *\/\r\n    .mas-publication-table-note{\r\n      font-size:13px;font-style:italic;color:var(--mas-muted);\r\n      margin:-18px 0 26px;line-height:1.55;\r\n    }\r\n    .mas-publication-section p.mas-publication-table-note{font-size:13px;margin:-18px 0 26px;}\r\n    .mas-publication-table tr.mas-publication-total td{\r\n      font-weight:800;color:var(--mas-ink);background:#fff4cc;\r\n    }\r\n    .mas-publication-table td.mas-publication-num-cell{\r\n      width:70px;text-align:center;\r\n    }\r\n    .mas-publication-formula{\r\n      font-weight:800;font-size:15px;color:var(--mas-ink);\r\n      background:#ffffff;border:1px dashed var(--mas-dark-gold);\r\n      border-radius:6px;padding:12px 16px;margin:0 0 12px;line-height:1.5;\r\n    }\r\n    .mas-publication-statbox p + p{margin-top:10px;}\r\n    .mas-publication-flow + .mas-publication-flow{margin-top:-18px;}\r\n    .mas-publication-closer{\r\n      font-size:16px;font-weight:800;margin:30px 0 4px;color:var(--mas-ink);\r\n    }\r\n\r\n    \/* ---------- RESPONSIVE ---------- *\/\r\n    @media (max-width:900px){\r\n      .mas-publication-wrapper{--mas-pad:28px;}\r\n      .mas-publication-takeaways{grid-template-columns:1fr;}\r\n      .mas-publication-section h3{font-size:18px;}\r\n      .mas-publication-flow-arrow{display:none;}\r\n      .mas-publication-flow-item{flex:1 1 100%;}\r\n    }\r\n\r\n    @media (max-width:768px){\r\n      .mas-publication-wrapper{--mas-pad:18px;}\r\n      .mas-publication-toc{padding:22px 20px;}\r\n      .mas-publication-toc a{padding:15px 4px;min-height:48px;}\r\n      .mas-publication-section{padding:32px 0 6px;}\r\n      .mas-publication-section-head{gap:10px;}\r\n      .mas-publication-num{width:32px;height:32px;font-size:15px;}\r\n      .mas-publication-statbox,\r\n      .mas-publication-warning,\r\n      .mas-publication-error{padding:18px 20px;}\r\n      .mas-publication-error-head{flex-direction:column;align-items:flex-start;gap:8px;}\r\n      .mas-publication-step{flex-direction:column;}\r\n      .mas-publication-step-label{min-width:100%;justify-content:flex-start;padding:9px 16px;}\r\n      .mas-publication-faq-q{padding:16px 0;min-height:48px;font-size:16px;}\r\n      .mas-publication-faq-a p{padding-right:0;}\r\n      .mas-publication-quote{padding:24px 22px;font-size:16px;}\r\n\r\n      .mas-publication-download{\r\n        position:fixed;left:0;right:0;bottom:0;top:auto;transform:none;\r\n        width:100%;\r\n      }\r\n      .mas-publication-download a,\r\n      .mas-publication-download button{\r\n        writing-mode:horizontal-tb;text-orientation:initial;transform:none;\r\n        justify-content:center;border-radius:0;\r\n        padding:16px 24px;font-size:15px;\r\n        box-shadow:0 -2px 12px rgba(0,0,0,.18);\r\n        width:100%;\r\n      }\r\n      .mas-publication-download svg{transform:none;}\r\n      .mas-publication-body{padding-bottom:84px;}\r\n      .mas-publication-modal{padding:28px 20px 24px;}\r\n    }\r\n\r\n    @media (max-width:480px){\r\n      .mas-publication-section p,\r\n      .mas-publication-section ul li,\r\n      .mas-publication-section ol li{font-size:15px;}\r\n      .mas-publication-section-head h2{font-size:21px;}\r\n      .mas-publication-section h3{font-size:17px;}\r\n      .mas-publication-table{min-width:420px;font-size:14px;}\r\n      .mas-publication-toc h2{font-size:19px;}\r\n      .mas-publication-figure figcaption{font-size:12px;}\r\n    }\r\n  <\/style>\r\n  <div class=\"mas-publication-body\">\r\n\r\n    <!-- ================= ABOUT \/ DISCLAIMER ================= -->\r\n    <section class=\"mas-publication-details\">\r\n\r\n      <p class=\"mas-publication-block-label\">About This Guide<\/p>\r\n      <p>This guide is designed to help property managers, property management bookkeepers, and accountants who use Buildium understand what the software&rsquo;s 1099 tools prepare, what they do not replace, and what must be verified before Forms 1099-NEC and 1099-MISC are filed. It covers vendor data preparation, the batch generation workflow, pre-filing verification, the 2026 reporting threshold change under the One Big Beautiful Bill Act, the most common filing mistakes, and year-end recordkeeping. The guide is optimized for both human readers and AI-assisted search engines (AEO\/GEO), making it a useful reference for anyone responsible for vendor and contractor reporting in a property management business.<\/p>\r\n\r\n      <p class=\"mas-publication-block-label\">Disclaimer<\/p>\r\n      <p class=\"mas-publication-disclaimer\">This E-Guide is for informational purposes only and does not constitute legal, tax, or accounting advice. Buildium features, menu names, and default settings may change; confirm current functionality in Buildium&rsquo;s own documentation. Consult a qualified accounting or tax professional for guidance specific to your business.<\/p>\r\n    <\/section>\r\n\r\n    <!-- ================= TABLE OF CONTENTS ================= -->\r\n    <nav class=\"mas-publication-toc\" aria-label=\"Table of contents\">\r\n      <h2>Table of Contents<\/h2>\r\n      <ol>\r\n        <li class=\"mas-publication-toc-plain\"><a href=\"#executive-summary\">Executive Summary<\/a><\/li>\r\n        <li><a href=\"#section-1\">What Buildium Can and Cannot Do for 1099 Filing<\/a><\/li>\r\n        <li><a href=\"#section-2\">Preparing Your Buildium Data Before Generating 1099s<\/a><\/li>\r\n        <li><a href=\"#section-3\">How to Generate 1099s in Buildium<\/a><\/li>\r\n        <li><a href=\"#section-4\">What You Still Need to Verify Before Filing<\/a><\/li>\r\n        <li><a href=\"#section-5\">Understanding Which Payments Belong on a 1099<\/a><\/li>\r\n        <li><a href=\"#section-6\">Common Buildium 1099 Mistakes That Create Filing Problems<\/a><\/li>\r\n        <li><a href=\"#section-7\">Final Review, Filing, and Recordkeeping<\/a><\/li>\r\n        <li class=\"mas-publication-toc-plain\"><a href=\"#faq\">Frequently Asked Questions<\/a><\/li>\r\n        <li class=\"mas-publication-toc-plain\"><a href=\"#key-takeaways\">Key Takeaways<\/a><\/li>\r\n        <li class=\"mas-publication-toc-plain\"><a href=\"#conclusion\">Conclusion<\/a><\/li>\r\n        <li class=\"mas-publication-toc-plain\"><a href=\"#resources\">Further Reading &amp; Official Resources<\/a><\/li>\r\n      <\/ol>\r\n    <\/nav>\r\n\r\n    <!-- ================= EXECUTIVE SUMMARY ================= -->\r\n    <section class=\"mas-publication-section\" id=\"executive-summary\">\r\n      <p class=\"mas-publication-eyebrow\">Section Overview<\/p>\r\n      <div class=\"mas-publication-section-head\">\r\n        <h2>Executive Summary<\/h2>\r\n      <\/div>\r\n\r\n      <p>Buildium can track vendor payments all year and generate 1099 totals automatically, but &ldquo;the software generated a form&rdquo; and &ldquo;the form is correct and ready to file&rdquo; are two different things. The totals Buildium suggests are a starting point built from whatever payment data was actually entered into the system: accurate if the underlying records are accurate, and wrong in exactly the same ways the underlying records are wrong.<\/p>\r\n\r\n      <p>For property management companies, that distinction carries real weight. A single portfolio can involve dozens or hundreds of vendors, contractors, and property owners, each with its own payment history, tax classification, and W-9 status. A small coding or classification error, repeated across that volume, can produce a batch of forms that looks complete but misreports income to the IRS and to the people who receive the forms.<\/p>\r\n\r\n      <p>This guide walks through what Buildium&rsquo;s 1099 tools actually do, what they don&rsquo;t replace, how to prepare vendor data before generating anything, and, most importantly, what a property manager still needs to verify before those forms actually go out to the IRS and to vendors. It also explains the most significant change to 1099 reporting in decades: the increase of the general reporting threshold from $600 to $2,000 for payments made on or after January 1, 2026, under the One Big Beautiful Bill Act.<\/p>\r\n\r\n      <div class=\"mas-publication-statbox\">\r\n        <p class=\"mas-publication-box-title\">Key Facts at a Glance<\/p>\r\n        <ul>\r\n          <li>Buildium totals the payments recorded against each vendor and rental owner, flags those above the reporting threshold, and can generate and e-file Forms 1099-NEC and 1099-MISC through its partnership with Nelco.<\/li>\r\n          <li>Buildium totals what was <strong>recorded<\/strong>. It does not independently determine entity type, payment category, or W-9 accuracy.<\/li>\r\n          <li>The threshold for Form 1099-NEC and most Form 1099-MISC payments rose from <strong>$600 to $2,000<\/strong> for payments made on or after January 1, 2026: the first change since 1954.<\/li>\r\n          <li>Gross proceeds paid to attorneys remain reportable at <strong>$600<\/strong>; royalties remain reportable at <strong>$10<\/strong>.<\/li>\r\n          <li>Payments made by credit card or through a third-party payment network are generally reported on Form 1099-K by the processor or network, not on Form 1099-NEC or 1099-MISC.<\/li>\r\n          <li>Form 1099-NEC is generally due to both recipients and the IRS by January 31.<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">Payments Recorded in Buildium<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Suggested 1099 Totals<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Human Review &amp; Reconciliation<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Verified, Ready-to-File 1099s<\/div>\r\n      <\/div>\r\n\r\n      <p>This guide is optimized for both human readers and AI-assisted search engines (AEO\/GEO), making it an authoritative reference for anyone responsible for year-end vendor and contractor reporting from Buildium.<\/p>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 1 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-1\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">1<\/span>\r\n        <h2>What Buildium Can and Cannot Do for 1099 Filing<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 7: Img_7.png - Software Calculation vs. Human Accounting Judgment.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-1-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-1-1.png\" width=\"819\" height=\"457\" alt=\"Software calculation of 1099 totals compared with human accounting judgment: verifying vendor entity type, confirming W-9 information, reviewing NEC vs MISC categorization and making the final reportability judgment\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>Why property management companies use Buildium to organize vendor and contractor payment data<\/h3>\r\n      <p>Property management companies typically make payments to dozens or hundreds of vendors and contractors across a portfolio: plumbers, electricians, landscapers, cleaning crews, and property owners themselves. Buildium already records every one of those payments as part of day-to-day accounting, which makes it a natural place to also total up what each vendor was paid over the year rather than reconstructing that history from scratch every January.<\/p>\r\n\r\n      <p>Typical payees recorded in Buildium over the course of a year include:<\/p>\r\n      <ul>\r\n        <li>Plumbers, electricians, and HVAC technicians<\/li>\r\n        <li>Landscaping, snow removal, and cleaning crews<\/li>\r\n        <li>General contractors and repair specialists<\/li>\r\n        <li>Property owners receiving rent distributions<\/li>\r\n        <li>Attorneys and other professional service providers<\/li>\r\n      <\/ul>\r\n\r\n      <p>Because those payments are already captured in the books, the year-end task becomes one of review and verification rather than data collection, provided the data was entered correctly in the first place.<\/p>\r\n\r\n      <h3>What Buildium&rsquo;s 1099 tools are designed to prepare and what they do not replace<\/h3>\r\n      <p>Buildium offers 1099 e-filing (through a partnership with Nelco) that totals the payments recorded against each vendor and rental owner for the tax year, flags which ones cross the reporting threshold, and can generate and submit both 1099-NEC and 1099-MISC forms. What it doesn&rsquo;t replace is the accounting judgment behind those numbers. Buildium totals what was recorded; it doesn&rsquo;t independently know whether a vendor is actually a corporation that&rsquo;s exempt from reporting, whether a payment was miscoded, or whether a W-9 on file is accurate.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>What Buildium Prepares<\/th>\r\n              <th>What Still Requires Your Judgment<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Totals payments recorded against each vendor and rental owner for the tax year<\/td><td>Whether a vendor is a corporation that is exempt from reporting<\/td><\/tr>\r\n            <tr><td>Flags recipients whose totals cross the reporting threshold<\/td><td>Whether a payment was coded to the right vendor, account, or tax year<\/td><\/tr>\r\n            <tr><td>Generates Forms 1099-NEC and 1099-MISC<\/td><td>Whether the W-9 on file is accurate and current<\/td><\/tr>\r\n            <tr><td>Submits forms electronically through its Nelco e-filing partnership<\/td><td>Which form and box each payment actually belongs in<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>How vendor payment records in Buildium feed into year-end 1099 preparation<\/h3>\r\n      <p>The suggested amount for each vendor comes directly from the checks and payments posted against that vendor&rsquo;s record throughout the tax year, including, notably, activity tied to inactive properties, owners, or vendors, since Buildium&rsquo;s 1099 calculation looks at total payments regardless of whether the property or vendor is still active in the system today.<\/p>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">Checks &amp; Payments Posted<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Vendor \/ Owner Record<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Tax-Year Payment Total<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Suggested 1099 Amount<\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">Key Rule<\/p>\r\n        <p><strong>Inactive does not mean excluded.<\/strong> Buildium&rsquo;s 1099 calculation looks at total payments for the tax year regardless of whether the property, owner, or vendor is still active in the system today. A vendor you stopped using mid-year, or a property that left the portfolio, can still appear in the batch, and should be reviewed like any other recipient.<\/p>\r\n      <\/div>\r\n\r\n      <h3>The difference between generating a 1099 in Buildium and determining whether a payment is actually reportable<\/h3>\r\n      <p>Generating a 1099 in Buildium is a calculation: it adds up payments and checks them against a threshold. Determining whether a payment is actually reportable is a judgment call that depends on the vendor&rsquo;s entity type, what the payment was for, and which specific form and box it belongs in, none of which Buildium can fully determine on its own from payment history alone.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Aspect<\/th>\r\n              <th>Generating a 1099 (Calculation)<\/th>\r\n              <th>Determining Reportability (Judgment)<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>What it relies on<\/td><td>Recorded payment history<\/td><td>Entity type, purpose of the payment, applicable form and box<\/td><\/tr>\r\n            <tr><td>Who performs it<\/td><td>Buildium<\/td><td>Property manager, bookkeeper, or tax professional<\/td><\/tr>\r\n            <tr><td>Question it answers<\/td><td>&ldquo;How much was paid?&rdquo;<\/td><td>&ldquo;Does this need to be reported, and where?&rdquo;<\/td><\/tr>\r\n            <tr><td>Can it be automated?<\/td><td>Yes<\/td><td>Only partly; it depends on facts outside the payment record<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Why software-generated forms still require a review before filing with the IRS<\/h3>\r\n      <p>Because the suggested totals are only as good as the underlying data, and because reportability depends on facts Buildium doesn&rsquo;t always have (a vendor&rsquo;s corporate status, a payment split across categories, a duplicate entry), every batch of suggested 1099s needs a human review before it goes out, not just a glance at the total.<\/p>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">Why This Matters<\/p>\r\n        <p>Buildium cannot see:<\/p>\r\n        <ul>\r\n          <li>A vendor&rsquo;s corporate status when the entity type on the record is wrong or missing<\/li>\r\n          <li>A single payment that covers more than one reportable category<\/li>\r\n          <li>A duplicate entry that inflates a vendor&rsquo;s total<\/li>\r\n          <li>A W-9 that is outdated, incomplete, or was never collected<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 2 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-2\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">2<\/span>\r\n        <h2>Preparing Your Buildium Data Before Generating 1099s<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 6: Img_6.png - 1099 Review: Vendor Database, W-9 documentation and entity classification.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-2-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-2-1.png\" width=\"819\" height=\"461\" alt=\"Reviewing a vendor database before generating 1099s: legal name and address, TIN, W-9 documentation, entity classification, and flags for duplicate, missing, wrong tax year and external payments\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>Verifying vendor profiles, legal names, addresses, and taxpayer identification numbers<\/h3>\r\n      <p>Before generating anything, every vendor record worth reporting on needs a correct legal name, current address, and accurate taxpayer identification number. A 1099 filed against outdated or mistyped information is one of the most common sources of an IRS name\/TIN mismatch notice months later.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Vendor Field<\/th>\r\n              <th>What to Check<\/th>\r\n              <th>Source of Truth<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Legal name<\/td><td>Matches the name on the W-9 exactly, not a trade name or nickname<\/td><td>Form W-9, line 1<\/td><\/tr>\r\n            <tr><td>Business name \/ DBA<\/td><td>Recorded separately from the legal name where applicable<\/td><td>Form W-9, line 2<\/td><\/tr>\r\n            <tr><td>TIN (SSN or EIN)<\/td><td>Correct number and type, with no transposed digits<\/td><td>Form W-9, Part I<\/td><\/tr>\r\n            <tr><td>Mailing address<\/td><td>Current address where the recipient copy should be sent<\/td><td>Form W-9 or recent vendor correspondence<\/td><\/tr>\r\n            <tr><td>Entity \/ tax classification<\/td><td>Individual, partnership, LLC, C corporation, S corporation, or other<\/td><td>Form W-9, federal tax classification<\/td><\/tr>\r\n            <tr><td>Tax information in Buildium<\/td><td>Vendor&rsquo;s tax details are complete and reflect the current W-9<\/td><td>Vendor record in Buildium<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>A landscaping vendor is set up in Buildium as &ldquo;Green Acres Lawn Care,&rdquo; but the W-9 lists the legal name as Daniel Ortiz, a sole proprietor doing business as Green Acres Lawn Care, with his SSN. Filing under the trade name with Daniel&rsquo;s SSN creates a name\/TIN combination that does not match IRS records, a common trigger for a mismatch notice.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Why collecting and reviewing Form W-9 information matters before year-end<\/h3>\r\n      <p>A completed W-9 is what actually establishes a vendor&rsquo;s legal name, entity type, and TIN. Waiting until year-end to collect one from a vendor who&rsquo;s already been paid puts the property manager in the position of filing with incomplete or guessed information, or chasing the vendor down under deadline pressure.<\/p>\r\n\r\n      <p>The W-9 also matters for backup withholding. If a vendor does not provide a TIN, the payer may be required to withhold 24% from reportable payments, an obligation that is far easier to prevent than to administer.<\/p>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">Key Rule<\/p>\r\n        <p>Collect a completed Form W-9 <strong>before the first payment is issued<\/strong>, not after the vendor has already been paid. Make it part of vendor onboarding so no vendor record is created in Buildium without one.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Checking vendor classifications and identifying individuals, businesses, corporations, and other entities<\/h3>\r\n      <p>Entity type drives reportability: individuals and most partnerships and LLCs generally need a 1099, while payments to C-corporations and S-corporations are generally exempt, with attorneys being a notable exception to that exemption (covered further in Section 5).<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Entity Type<\/th>\r\n              <th>Generally Requires a 1099?<\/th>\r\n              <th>Notes<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Individual \/ sole proprietor<\/td><td>Yes<\/td><td>Report once payments meet the applicable threshold<\/td><\/tr>\r\n            <tr><td>Partnership<\/td><td>Yes<\/td><td>Includes most multi-member LLCs taxed as partnerships<\/td><\/tr>\r\n            <tr><td>Single-member LLC (disregarded)<\/td><td>Yes<\/td><td>Report using the name and TIN shown on the W-9<\/td><\/tr>\r\n            <tr><td>LLC taxed as a C or S corporation<\/td><td>Generally no<\/td><td>Treated as a corporation for 1099 purposes<\/td><\/tr>\r\n            <tr><td>C corporation<\/td><td>Generally no<\/td><td>Exempt from most reporting, except attorney payments<\/td><\/tr>\r\n            <tr><td>S corporation<\/td><td>Generally no<\/td><td>Same treatment as C corporations, except attorney payments<\/td><\/tr>\r\n            <tr><td>Attorney or law firm (any entity type)<\/td><td>Yes<\/td><td>Exception to the corporate exemption; see Section 5<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <p>Getting the entity type wrong on a vendor record is enough to make an otherwise correct total either over- or under-report.<\/p>\r\n\r\n      <h3>Reviewing vendor payment records for the correct tax year<\/h3>\r\n      <p>Form 1099 amounts are reported for the calendar year in which payment was actually made, so payments need to be reviewed strictly within the calendar year being filed for. A payment dated in early January that actually belongs to the prior year (for example, a check written in late December but entered with a January date), or vice versa, will pull the totals for both years out of alignment if it&rsquo;s not caught.<\/p>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>A plumber is paid $1,800 by check on December 29, 2026, but the payment is entered in Buildium with a January 4, 2027 date. The plumber&rsquo;s 2026 total is understated by $1,800 and the 2027 total is overstated by the same amount. Under the $2,000 threshold, that one date can decide whether a 1099 is required at all.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Identifying missing, duplicate, or incorrectly categorized vendor payments<\/h3>\r\n      <p>The same review should catch payments entered twice, payments coded to the wrong vendor, and anything that looks like it&rsquo;s missing given what&rsquo;s known about a vendor&rsquo;s actual activity for the year.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Red Flag<\/th>\r\n              <th>What It May Indicate<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Two payments with the same amount, date, and invoice number<\/td><td>Duplicate entry<\/td><\/tr>\r\n            <tr><td>A regular vendor with no payments in a given month or quarter<\/td><td>Missing payment, or payment coded to another vendor<\/td><\/tr>\r\n            <tr><td>A payment recorded under a similarly named vendor<\/td><td>Wrong vendor selected at entry<\/td><\/tr>\r\n            <tr><td>A payment posted to an unusual GL account for that vendor<\/td><td>Incorrect categorization<\/td><\/tr>\r\n            <tr><td>A year-end total far above or below expectations<\/td><td>Any of the above; requires transaction-level review<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Making sure payments recorded outside Buildium are accounted for<\/h3>\r\n      <p>If any vendor was paid through a channel that never touched Buildium (a manual check written outside the system, or a payment made before the company started using Buildium), that amount needs to be added in manually, since Buildium&rsquo;s total will otherwise understate what that vendor actually received.<\/p>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>A company moved its books into Buildium in April. An individual roofing contractor was paid $1,500 in February through the old system and $1,200 in September through Buildium. Buildium shows $1,200, below the $2,000 threshold, but the contractor actually received $2,700 during the year and does require a Form 1099-NEC.<\/p>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">Collect W-9<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Update Vendor Record<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Review Payments by Tax Year<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Add Off-System Payments<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Ready to Generate<\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 3 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-3\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">3<\/span>\r\n        <h2>How to Generate 1099s in Buildium<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 5: Img_5.png - 1099 Tax Filings batch workflow (select tax year, property type, vendors, review, save draft, finalize).\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-3-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-3-1.png\" width=\"824\" height=\"463\" alt=\"1099 Tax Filings workflow: select tax year, select property type, select vendors and owners, review suggested amounts, save draft batch and finalize forms for e-filing\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>Where to access Buildium&rsquo;s 1099 reporting and preparation tools<\/h3>\r\n      <p>The 1099 tools sit under <strong>Accounting<\/strong> in the Buildium dashboard, in the <strong>1099 Tax Filings<\/strong> section. This is where batches are created, reviewed, saved, and finalized for e-filing.<\/p>\r\n\r\n      <h3>Selecting the appropriate tax year and vendor population<\/h3>\r\n      <p>From there, creating a batch means selecting the correct date range for the tax year being filed and the property type the filing covers, since Buildium organizes recipients by that combination before presenting a list of owners and vendors to choose from. Before making a selection, confirm which entities, properties, and owners the filing should cover, so the list Buildium presents can be checked against what you expect to see.<\/p>\r\n\r\n      <h3>Reviewing the payments Buildium includes in the 1099 calculation<\/h3>\r\n      <p>Buildium will suggest amounts for each recipient based on the payments it has on record, which are worth checking against Section 2&rsquo;s prep work before accepting any of them as final. Look in particular for recipients who are unexpectedly present (exempt corporations, vendors paid only by card) or unexpectedly absent (vendors you know were paid enough to require a form).<\/p>\r\n\r\n      <h3>Generating draft or preliminary 1099 information for review<\/h3>\r\n      <p>The suggested batch can be saved for further review rather than filed immediately, which is the right move whenever anything from the data-prep stage still needs to be resolved.<\/p>\r\n\r\n      <h3>Handling multiple properties, entities, or property-management books within the system<\/h3>\r\n      <p>Where a company manages more than one entity or set of books within Buildium, each needs its own batch run against the correct property population, rather than assuming one batch run across everything will sort itself out correctly.<\/p>\r\n\r\n      <h3>What records and reports to save after generating the forms<\/h3>\r\n      <p>Once a batch is finalized, it&rsquo;s worth saving the underlying payment detail report behind each vendor&rsquo;s total alongside the generated forms themselves. The total alone doesn&rsquo;t show which specific transactions it was built from if a question comes up later. A complete batch file typically includes:<\/p>\r\n      <ul>\r\n        <li>The payment detail report behind each recipient&rsquo;s total<\/li>\r\n        <li>A copy of each generated form and the batch summary<\/li>\r\n        <li>Notes on any manual adjustments and the reason for each<\/li>\r\n        <li>The W-9s used to verify names and TINs<\/li>\r\n      <\/ul>\r\n\r\n      <h3>Step-by-Step: Generating a 1099 Batch in Buildium<\/h3>\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Step<\/th>\r\n              <th>Action in Buildium<\/th>\r\n              <th>What to Confirm Before Moving On<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td class=\"mas-publication-num-cell\">1<\/td><td>Go to Accounting &gt; 1099 Tax Filings<\/td><td>You are working in the correct Buildium account and entity<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">2<\/td><td>Create a new batch and set the date range<\/td><td>The range covers the full calendar tax year being filed<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">3<\/td><td>Select the property type<\/td><td>The property type matches the population this filing should cover<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">4<\/td><td>Choose owners and vendors from the list<\/td><td>Every expected recipient is present; exempt recipients are excluded<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">5<\/td><td>Review suggested amounts<\/td><td>Each amount ties to Section 2 prep work and the vendor&rsquo;s payment detail<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">6<\/td><td>Save the batch for review<\/td><td>Open items from data prep are resolved before finalizing<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">7<\/td><td>Finalize and e-file<\/td><td>The vendor-by-vendor final review in Section 7 is complete<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n      <p class=\"mas-publication-table-note\">Menu names and screens may change as Buildium updates its platform. Confirm the current workflow in Buildium&rsquo;s help documentation before filing.<\/p>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">Before You Finalize<\/p>\r\n        <p>Confirm that the threshold Buildium applies by default reflects the <strong>$2,000<\/strong> threshold for 2026 payments, and that attorney gross proceeds ($600) and royalties ($10) are still evaluated at their own thresholds, before relying on its list of flagged recipients. See Section 5.<\/p>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 4 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-4\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">4<\/span>\r\n        <h2>What You Still Need to Verify Before Filing<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 4: Img_4.png - 1099 Review: vendor name, reportable amount, excluded transactions, reimbursements, GL difference.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-4-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-4-1.png\" width=\"816\" height=\"461\" alt=\"Pre-filing 1099 review: checking vendor names and TINs against W-9s, confirming reportable payment amounts, excluding credit card payments, reviewing reimbursements and tracing a difference to the general ledger\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>Confirming vendor names and taxpayer identification numbers against W-9 records<\/h3>\r\n      <p>Every name and TIN Buildium is about to file should be checked against the W-9 actually on file for that vendor, not against whatever was typed into the vendor record at some point in the past. Where the two disagree, the W-9 controls, and the vendor record should be updated before the batch is finalized. Payers that file information returns can also use the IRS TIN Matching program, available through IRS e-Services, to check name and TIN combinations before filing.<\/p>\r\n\r\n      <h3>Reviewing the reportable payment amount shown for each vendor<\/h3>\r\n      <p>The suggested total needs a second look against what&rsquo;s actually known about that vendor&rsquo;s activity for the year. Does the number look right given the relationship, or does it look like something&rsquo;s missing or double-counted?<\/p>\r\n\r\n      <h3>Checking whether payments were made by methods that may have separate reporting requirements<\/h3>\r\n      <p>Payments made by credit card or through a third-party payment network are generally excluded from 1099-NEC and 1099-MISC reporting. They&rsquo;re covered under separate 1099-K reporting by the card processor or network instead, so including them in a 1099-NEC or 1099-MISC total would double-report the same payment.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Payment Method<\/th>\r\n              <th>Reported On<\/th>\r\n              <th>Reported By<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Check<\/td><td>Form 1099-NEC or 1099-MISC (if reportable)<\/td><td>The payer (property management company)<\/td><\/tr>\r\n            <tr><td>ACH \/ direct bank transfer<\/td><td>Form 1099-NEC or 1099-MISC (if reportable)<\/td><td>The payer<\/td><\/tr>\r\n            <tr><td>Cash<\/td><td>Form 1099-NEC or 1099-MISC (if reportable)<\/td><td>The payer<\/td><\/tr>\r\n            <tr><td>Credit or debit card<\/td><td>Form 1099-K<\/td><td>The card processor<\/td><\/tr>\r\n            <tr><td>Third-party payment network<\/td><td>Form 1099-K<\/td><td>The payment network<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">Why This Matters<\/p>\r\n        <p>Including a card or payment-network payment in a 1099-NEC or 1099-MISC total reports the same income twice: once by you and once by the processor on Form 1099-K. Review how each vendor was paid before accepting Buildium&rsquo;s total.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Identifying payments that may be excluded from Form 1099-NEC or 1099-MISC reporting<\/h3>\r\n      <p>Beyond payment method, some vendors are excluded by entity type, and some payments are excluded because they don&rsquo;t meet the reporting threshold for that category, which is worth checking carefully this filing season specifically, since the threshold itself changed. Under the One Big Beautiful Bill Act, the reporting threshold for most Form 1099-NEC and Form 1099-MISC payments rose from $600 to $2,000 for payments made on or after January 1, 2026, so a vendor who would have needed a 1099 under the old rule may no longer cross the threshold at all under the new one. Section 5 covers this change and its exceptions in more detail.<\/p>\r\n\r\n      <h3>Reviewing unusual transactions, credits, refunds, reimbursements, and vendor adjustments<\/h3>\r\n      <p>Credits, refunds, and reimbursements posted against a vendor can distort a raw payment total if they weren&rsquo;t handled consistently. They&rsquo;re worth reviewing individually rather than assuming they netted out correctly.<\/p>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>A cleaning vendor is accidentally paid twice for the same $950 invoice and later refunds the duplicate. If the refund was never recorded against the vendor in Buildium, the vendor&rsquo;s 1099 total is overstated by $950.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Reconciling Buildium&rsquo;s 1099 totals against the underlying accounts payable and general ledger records<\/h3>\r\n      <p>The 1099 total for each vendor should tie back to the accounts payable and general ledger activity behind it. If it doesn&rsquo;t reconcile cleanly, that&rsquo;s worth resolving before filing, not after.<\/p>\r\n\r\n      <div class=\"mas-publication-statbox\">\r\n        <p class=\"mas-publication-box-title\">The Reconciliation Test<\/p>\r\n        <p class=\"mas-publication-formula\">Buildium 1099 Total = Vendor Payment Detail Report = Accounts Payable \/ General Ledger Activity<\/p>\r\n        <p>If all three agree, the reported amount is supported. If any one of them differs, trace the difference to its source before filing.<\/p>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Record<\/th>\r\n              <th>Amount<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Buildium suggested 1099 total<\/td><td>$14,250<\/td><\/tr>\r\n            <tr><td>Vendor payment detail report<\/td><td>$14,250<\/td><\/tr>\r\n            <tr><td>AP \/ general ledger activity for the vendor<\/td><td>$15,050<\/td><\/tr>\r\n            <tr class=\"mas-publication-total\"><td>Difference<\/td><td>$800: investigate before filing<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Investigating discrepancies instead of assuming the software-generated amount is automatically correct<\/h3>\r\n      <p>Whenever the suggested total and the underlying records don&rsquo;t agree, the instinct should be to trace the discrepancy to its source, not to assume Buildium&rsquo;s number is the one that&rsquo;s right simply because it came from the software.<\/p>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">Identify the Difference<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Trace to Transactions<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Correct the Source Record<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Update the Batch<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Document the Fix<\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 5 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-5\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">5<\/span>\r\n        <h2>Understanding Which Payments Belong on a 1099<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 3: Img_3.png - Tax Year 2025 ($600) vs. payments from January 1, 2026 ($2,000); 1099-MISC vs. 1099-NEC.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-5-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-5-1.png\" width=\"825\" height=\"461\" alt=\"1099 thresholds: tax year 2025 uses the $600 threshold and payments from January 1, 2026 use the $2,000 threshold for most categories; rent, royalties and attorney payments on Form 1099-MISC, contractor labor and property management services on Form 1099-NEC\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>The distinction between payments generally reported on Form 1099-NEC and those potentially reported on Form 1099-MISC<\/h3>\r\n      <p>Form 1099-NEC generally covers nonemployee compensation: payments to contractors and vendors for services performed. Form 1099-MISC covers a different set of categories, including rent and a handful of other specific payment types. A vendor being reportable at all doesn&rsquo;t automatically tell you which of the two forms it belongs on.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Form<\/th>\r\n              <th>What It Generally Covers<\/th>\r\n              <th>Property Management Examples<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>1099-NEC<\/td><td>Nonemployee compensation: payments for services performed by non-employees<\/td><td>Plumbers, electricians, landscapers, cleaners, repair contractors, attorneys&rsquo; fees for legal services<\/td><\/tr>\r\n            <tr><td>1099-MISC<\/td><td>Rent, royalties, other income, gross proceeds paid to attorneys, and other specified categories<\/td><td>Rent paid to property owners or landlords for the use of space; settlement proceeds paid to an attorney<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>How payments for services differ from rent and other reportable categories<\/h3>\r\n      <p>A payment for a contractor&rsquo;s labor is a services payment and generally belongs on the NEC; a payment to a property owner or landlord for the use of space is rent and generally belongs on the MISC. The same dollar amount can require an entirely different form depending on what it was actually for.<\/p>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>$3,000 paid to an electrician for rewiring a unit is a services payment and generally belongs on Form 1099-NEC. $3,000 paid to a property owner representing rent collected on their unit is rent and generally belongs on Form 1099-MISC. Same amount, different form.<\/p>\r\n      <\/div>\r\n\r\n      <h3>How vendor entity type can affect whether a payment is reportable<\/h3>\r\n      <p>As covered in Section 2, payments to most corporations are generally exempt from this reporting regardless of amount, with attorney payments being the specific, well-known exception, covered below.<\/p>\r\n\r\n      <h3>The role of payment thresholds in determining whether a form is required<\/h3>\r\n      <p>This is the area that changed most significantly for the current filing season. Under the One Big Beautiful Bill Act, signed in 2025, the reporting threshold for Form 1099-NEC and most Form 1099-MISC categories rose from $600 to $2,000 for payments made on or after January 1, 2026: the first change to this threshold since 1954.<\/p>\r\n\r\n      <p>Payments made in 2025 are still governed by the old $600 threshold; payments made in 2026 onward fall under the new $2,000 threshold, which is set to adjust for inflation starting in 2027. Not every category moved: gross proceeds paid to attorneys stay at the older $600 threshold, and royalties keep their own separate $10 threshold.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Payment Category<\/th>\r\n              <th>Form &amp; Box<\/th>\r\n              <th>Payments Made in 2025<\/th>\r\n              <th>Payments Made in 2026 Onward<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Nonemployee compensation (services)<\/td><td>1099-NEC, Box 1<\/td><td>$600<\/td><td><strong>$2,000<\/strong><\/td><\/tr>\r\n            <tr><td>Rents<\/td><td>1099-MISC, Box 1<\/td><td>$600<\/td><td><strong>$2,000<\/strong><\/td><\/tr>\r\n            <tr><td>Other income<\/td><td>1099-MISC, Box 3<\/td><td>$600<\/td><td><strong>$2,000<\/strong><\/td><\/tr>\r\n            <tr><td>Royalties<\/td><td>1099-MISC, Box 2<\/td><td>$10<\/td><td>$10 (unchanged)<\/td><\/tr>\r\n            <tr><td>Gross proceeds paid to an attorney<\/td><td>1099-MISC, Box 10<\/td><td>$600<\/td><td>$600 (unchanged)<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n      <p class=\"mas-publication-table-note\">The $2,000 threshold is scheduled to be adjusted for inflation beginning in 2027.<\/p>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">2025 Payments<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">$600 Threshold<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Forms Filed in Early 2026<\/div>\r\n      <\/div>\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">2026 Payments<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">$2,000 Threshold<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Forms Filed in Early 2027<\/div>\r\n      <\/div>\r\n\r\n      <p>Practically, this means a vendor who crossed $600 but not $2,000 in 2026 payments will not need a 1099-NEC this filing season under the new rule, even though the same vendor would have needed one under the pre-2026 threshold. It is worth double-checking that whatever Buildium (or any other system) is using as its default threshold has actually been updated to reflect this before relying on it.<\/p>\r\n\r\n      <div class=\"mas-publication-note\">\r\n        <p class=\"mas-publication-box-title\">Example<\/p>\r\n        <p>A handyman operating as a sole proprietor was paid $1,450 in 2026. Under the pre-2026 rule, he would have received a Form 1099-NEC. Under the new $2,000 threshold, no Form 1099-NEC is required for his 2026 payments, even if a system default still flags him.<\/p>\r\n      <\/div>\r\n\r\n      <h3>How attorney payments and other special categories can have different reporting treatment<\/h3>\r\n      <p>Attorney payments are one of the few categories carved out of the threshold increase: gross proceeds paid to an attorney are still reportable at the old $600 threshold rather than the new $2,000 one. Payments for attorneys&rsquo; fees specifically are reportable on Form 1099-NEC regardless of the attorney&rsquo;s entity type, including payments to attorneys operating as corporations, which is itself an exception to the general corporate exemption described above.<\/p>\r\n\r\n      <p>Under current IRS guidance for 2026, fees for legal services reported on Form 1099-NEC follow the general $2,000 threshold, while gross proceeds reported on Form 1099-MISC stay at $600. The two types of attorney payment therefore need to be separated in the records.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Attorney Payment Type<\/th>\r\n              <th>Form &amp; Box<\/th>\r\n              <th>2026 Threshold<\/th>\r\n              <th>Corporate Exemption Applies?<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Fees for legal services<\/td><td>1099-NEC, Box 1<\/td><td>$2,000<\/td><td>No<\/td><\/tr>\r\n            <tr><td>Gross proceeds (e.g., a settlement paid to an attorney)<\/td><td>1099-MISC, Box 10<\/td><td>$600<\/td><td>No<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Why property management companies need to examine the underlying payment rather than relying solely on vendor category labels<\/h3>\r\n      <p>A vendor category label in Buildium is a convenience, not a determination. The actual reporting requirement depends on what the payment was for, which threshold applies to that specific category this year, and what entity type received it, all of which need to be checked against the payment itself rather than assumed from how the vendor happens to be labeled in the system.<\/p>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">What Was the Payment For?<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Which Form and Box?<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Which Threshold Applies?<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Is the Recipient Exempt?<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Report or Exclude<\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 6 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-6\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">6<\/span>\r\n        <h2>Common Buildium 1099 Mistakes That Create Filing Problems<\/h2>\r\n      <\/div>\r\n\r\n      <p>A handful of recurring mistakes account for most of the 1099 filing problems property management companies run into with Buildium:<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Mistake<\/th>\r\n              <th>Consequence<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Assuming every vendor listed should automatically receive a 1099<\/td><td>Over-reports vendors who are actually exempt or below threshold<\/td><\/tr>\r\n            <tr><td>Failing to collect a completed W-9 before making vendor payments<\/td><td>Leaves incomplete or guessed information at filing time<\/td><\/tr>\r\n            <tr><td>Using outdated or incorrect vendor tax information<\/td><td>Creates IRS name\/TIN mismatch notices<\/td><\/tr>\r\n            <tr><td>Treating Buildium&rsquo;s generated amount as final without reconciliation<\/td><td>Carries forward any underlying data error into the filed form<\/td><\/tr>\r\n            <tr><td>Missing payments entered under the wrong vendor or account<\/td><td>Understates what a vendor actually received<\/td><\/tr>\r\n            <tr><td>Double-counting payments or wrong-tax-year transactions<\/td><td>Overstates the reported amount<\/td><\/tr>\r\n            <tr><td>Waiting until the deadline to discover missing info or discrepancies<\/td><td>Leaves no time to correct anything before the deadline<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>A closer look at each:<\/h3>\r\n\r\n      <div class=\"mas-publication-errors\">\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 1<\/span><h4>Assuming every vendor listed in Buildium should automatically receive a 1099<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> Not every vendor in the system is actually reportable. Corporations are generally exempt, and under the current $2,000 threshold, plenty of low-volume vendors won&rsquo;t cross the line at all. Generating a form for every name in the vendor list, rather than the ones that actually qualify, over-reports the portfolio.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Review each recipient&rsquo;s entity type and total against the applicable threshold before adding them to the batch.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 2<\/span><h4>Failing to collect a completed W-9 before making vendor payments<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> Getting the W-9 after the fact means filing with whatever information happens to be on hand, which is often incomplete or simply guessed, and it puts the property manager in a weak position if the vendor is slow to respond once payments are already flowing.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Make a completed W-9 a condition of vendor setup in Buildium, before the first payment is released.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 3<\/span><h4>Using outdated or incorrect vendor tax information<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> A name or TIN that doesn&rsquo;t match IRS records generates a mismatch notice, which then requires backup withholding follow-up and correspondence that a current, accurate W-9 would have avoided entirely.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Request an updated W-9 whenever a vendor changes its name, structure, or address, and refresh records periodically.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 4<\/span><h4>Treating Buildium&rsquo;s generated amount as the final amount without reconciliation<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> The suggested total is exactly as accurate as the data behind it. Accepting it without reconciling against accounts payable and the general ledger just carries forward whatever errors were already in the underlying records.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Tie every total to the vendor payment detail report and AP\/GL activity before finalizing the batch.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 5<\/span><h4>Missing reportable payments because they were entered under the wrong vendor or account<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> A payment coded to the wrong vendor doesn&rsquo;t disappear from the books, but it does disappear from that vendor&rsquo;s 1099 total, which understates what they were actually paid.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Review vendor ledgers for gaps and unusual coding at least quarterly, not only at year-end.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 6<\/span><h4>Double-counting payments or including transactions from the wrong tax year<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> Payments that straddle a year boundary, or that get entered more than once, inflate the reported total beyond what the vendor was actually paid during the year being filed for.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Check payments dated around December 31 and scan for duplicates before generating the batch.<\/p>\r\n        <\/div>\r\n        <div class=\"mas-publication-error\">\r\n          <div class=\"mas-publication-error-head\"><span class=\"mas-publication-error-label\">Mistake 7<\/span><h4>Waiting until the filing deadline to discover missing vendor information or discrepancies<\/h4><\/div>\r\n          <p><strong>What happens:<\/strong> Discovering a missing W-9 or a data discrepancy the week forms are due leaves no room to actually fix it. The same review done a month earlier is a minor task; done at the deadline, it&rsquo;s a crisis.<\/p>\r\n          <p><strong>How to prevent it:<\/strong> Start the 1099 review in the fourth quarter, not in late January.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= SECTION 7 ================= -->\r\n    <section class=\"mas-publication-section\" id=\"section-7\">\r\n      <div class=\"mas-publication-section-head\">\r\n        <span class=\"mas-publication-num\">7<\/span>\r\n        <h2>Final Review, Filing, and Recordkeeping<\/h2>\r\n      <\/div>\r\n\r\n      <!-- IMAGE 2: Img_2.png - Final Checklist, archived filed forms, corrected form workflow, year-end workflow.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-6-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-6-1.png\" width=\"825\" height=\"460\" alt=\"Final 1099 review checklist covering vendor name, TIN, entity type, payment amount and form type, with archived W-9s, general ledger records, filed forms and a corrected form workflow\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <h3>Creating a final vendor-by-vendor 1099 review checklist<\/h3>\r\n      <p>Before filing, it&rsquo;s worth going through every vendor on the batch one more time (name, TIN, entity type, amount, and form) rather than reviewing the batch only as an aggregate total.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>#<\/th>\r\n              <th>Checkpoint<\/th>\r\n              <th>What to Confirm<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td class=\"mas-publication-num-cell\">1<\/td><td>Legal name<\/td><td>Matches the W-9 on file exactly<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">2<\/td><td>TIN<\/td><td>Correct number and type; matches the W-9<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">3<\/td><td>Entity type<\/td><td>Recipient is reportable, or is an attorney exception<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">4<\/td><td>Mailing address<\/td><td>Current address for the recipient copy<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">5<\/td><td>Amount<\/td><td>Ties to payment detail and AP\/GL; excludes card and payment-network payments<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">6<\/td><td>Form and box<\/td><td>Services on 1099-NEC; rent, attorney gross proceeds, and other categories on 1099-MISC<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">7<\/td><td>Threshold<\/td><td>$2,000 for most 2026 payments; $600 attorney gross proceeds; $10 royalties<\/td><\/tr>\r\n            <tr><td class=\"mas-publication-num-cell\">8<\/td><td>Documentation<\/td><td>Payment detail report and W-9 saved with the batch<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Confirming federal and applicable state filing requirements and deadlines for the relevant tax year<\/h3>\r\n      <p>Form 1099-NEC is generally due to both recipients and the IRS by January 31, whether filed on paper or electronically. Form 1099-MISC is due to recipients by January 31 as well, but its IRS deadline differs by filing method: the end of February for paper filing and the end of March for electronic filing.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Form<\/th>\r\n              <th>Copy to Recipient<\/th>\r\n              <th>IRS: Paper Filing<\/th>\r\n              <th>IRS: Electronic Filing<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>1099-NEC<\/td><td>January 31<\/td><td>January 31<\/td><td>January 31<\/td><\/tr>\r\n            <tr><td>1099-MISC<\/td><td>January 31 (February 15 if amounts are reported in Box 8 or Box 10)<\/td><td>End of February<\/td><td>End of March<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <p>When a deadline falls on a weekend or legal holiday, it moves to the next business day. For forms reporting 2026 payments, January 31, 2027 falls on a Sunday, so the Form 1099-NEC deadline is <strong>Monday, February 1, 2027<\/strong>. Filers submitting 10 or more information returns in aggregate during a calendar year are generally required to file them electronically.<\/p>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">State Filing<\/p>\r\n        <p>Some states have their own separate 1099 filing requirements and deadlines on top of the federal ones. These are worth confirming independently rather than assuming federal compliance covers state obligations too.<\/p>\r\n      <\/div>\r\n\r\n      <h3>Reviewing corrected forms and how to handle errors discovered after generation<\/h3>\r\n      <p>An error caught after a form has already gone out gets fixed with a corrected form, not a quiet edit to the original record. The correction process itself has its own procedure that&rsquo;s worth knowing before an error actually happens, rather than figuring it out under pressure. Keep a record of what was corrected, why, and when, alongside the original filing.<\/p>\r\n\r\n      <h3>Retaining W-9s, payment records, Buildium reports, and copies of filed forms<\/h3>\r\n      <p>Everything behind the filing (the W-9s collected, the payment detail reports pulled from Buildium, and copies of what was actually filed) should be retained well past the filing deadline itself, since these are exactly the records an inquiry or audit would ask for. IRS instructions generally call for keeping copies of filed information returns, or the ability to reconstruct the data, for at least 3 years from the due date, and 4 years where backup withholding was imposed.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Record<\/th>\r\n              <th>Why Keep It<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Form W-9 for each vendor<\/td><td>Establishes legal name, entity type, and TIN<\/td><\/tr>\r\n            <tr><td>Buildium payment detail reports<\/td><td>Show the specific transactions behind each total<\/td><\/tr>\r\n            <tr><td>Batch summaries and copies of filed forms<\/td><td>Prove what was filed, for whom, and when<\/td><\/tr>\r\n            <tr><td>Reconciliation workpapers<\/td><td>Show that each total ties to AP and the general ledger<\/td><\/tr>\r\n            <tr><td>Correction records<\/td><td>Explain any change made after the original filing<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <h3>Why property managers should maintain documentation supporting the amounts reported<\/h3>\r\n      <p>If a filed amount is ever questioned, the documentation trail is what supports it. A total with no underlying detail behind it is much harder to defend than one that can be traced back to specific payments.<\/p>\r\n\r\n      <h3>When to involve a CPA, tax professional, or bookkeeping specialist before submitting the forms<\/h3>\r\n      <p>None of this replaces professional tax advice. A CPA or tax professional should be involved wherever entity classification is unclear, a payment doesn&rsquo;t fit neatly into one category, or the volume and complexity of the portfolio makes a self-reviewed batch risky to file without a second set of eyes. Common triggers include:<\/p>\r\n      <ul>\r\n        <li>Vendors whose entity classification is unclear or disputed<\/li>\r\n        <li>Payments that span more than one reportable category<\/li>\r\n        <li>Large portfolios with many entities, owners, or sets of books<\/li>\r\n        <li>Prior IRS name\/TIN mismatch notices or backup withholding obligations<\/li>\r\n        <li>Filing obligations in more than one state<\/li>\r\n      <\/ul>\r\n\r\n      <h3>Establishing a year-end 1099 workflow in Buildium so vendor records are ready before filing season<\/h3>\r\n      <p>The easiest way to avoid a January scramble is to treat vendor data (W-9s, entity types, correct coding) as something maintained continuously throughout the year rather than assembled all at once when filing season arrives.<\/p>\r\n\r\n      <div class=\"mas-publication-table-scroll\">\r\n        <table class=\"mas-publication-table\">\r\n          <thead>\r\n            <tr>\r\n              <th>Timing<\/th>\r\n              <th>Workflow Step<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr><td>Vendor onboarding<\/td><td>Collect the W-9; set up the vendor record with legal name, TIN, and entity type<\/td><\/tr>\r\n            <tr><td>Every payment<\/td><td>Code to the correct vendor, account, property, and date<\/td><\/tr>\r\n            <tr><td>Quarterly<\/td><td>Review vendor ledgers for duplicates, gaps, and miscoding<\/td><\/tr>\r\n            <tr><td>Fourth quarter<\/td><td>Request missing or outdated W-9s; review year-to-date totals against thresholds<\/td><\/tr>\r\n            <tr><td>Early January<\/td><td>Add off-system payments, reconcile totals, and build the draft batch<\/td><\/tr>\r\n            <tr><td>By the deadline<\/td><td>Complete the final review, file, furnish recipient copies, and retain records<\/td><\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-flow\">\r\n        <div class=\"mas-publication-flow-item\">Onboard Vendor &amp; Collect W-9<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Code Payments Correctly<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Quarterly Review<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">Year-End Reconciliation<\/div>\r\n        <div class=\"mas-publication-flow-arrow\">&rarr;<\/div>\r\n        <div class=\"mas-publication-flow-item\">File &amp; Retain Records<\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-warning\">\r\n        <p class=\"mas-publication-box-title\">The Bottom Line<\/p>\r\n        <p>Buildium does the arithmetic. The property manager is still responsible for the facts behind it: who was paid, what the payment was for, what kind of entity received it, and which threshold applies. A batch is ready to file only when those facts have been verified, not when the software has finished calculating.<\/p>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= FAQ ================= -->\r\n    <section class=\"mas-publication-section\" id=\"faq\">\r\n      <p class=\"mas-publication-eyebrow\">Reference<\/p>\r\n      <div class=\"mas-publication-section-head\">\r\n        <h2>Frequently Asked Questions<\/h2>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>Does Buildium automatically file 1099s?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Buildium offers 1099 e-filing through a partnership with Nelco. It totals the payments recorded against each vendor and rental owner, flags those that cross the reporting threshold, and can generate and submit Forms 1099-NEC and 1099-MISC. The property manager is still responsible for verifying names, TINs, entity types, amounts, and form selection before anything is submitted.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>What is the 1099 reporting threshold for payments made in 2026?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Under the One Big Beautiful Bill Act, the threshold for Form 1099-NEC and most Form 1099-MISC categories is $2,000 for payments made on or after January 1, 2026, up from $600. Gross proceeds paid to attorneys remain at $600, royalties remain at $10, and payments made in 2025 are still governed by the $600 threshold. The $2,000 figure is set to adjust for inflation starting in 2027.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>Do I need to send a 1099 to a vendor that is a corporation?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Generally no. Payments to C corporations and S corporations are generally exempt from 1099-NEC and 1099-MISC reporting. The well-known exception is attorneys: payments for legal services and gross proceeds paid to attorneys are reportable even when the attorney or law firm is incorporated.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>Should payments made by credit card be included in Buildium&rsquo;s 1099 totals?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>No. Payments made by credit card or through a third-party payment network are generally reported on Form 1099-K by the card processor or network. Including them in a 1099-NEC or 1099-MISC total would report the same payment twice.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>Does Buildium include payments to inactive vendors, owners, or properties?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Yes. Buildium&rsquo;s 1099 calculation looks at total payments for the tax year regardless of whether the property, owner, or vendor is still active in the system today, so those recipients should be reviewed like any other.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>What if a vendor was paid outside Buildium during the year?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Those payments need to be added manually. Buildium can only total what was recorded in it, so a manual check written outside the system, or a payment made before the company started using Buildium, will otherwise be missing from the vendor&rsquo;s total.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>What should I do if I find an error after the forms have been filed?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>File a corrected form rather than quietly editing the original record, and keep documentation of what was corrected, why, and when.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-faq-item\">\r\n        <button type=\"button\" class=\"mas-publication-faq-q\">\r\n          <span>When is Form 1099-NEC due for 2026 payments?<\/span>\r\n          <span class=\"mas-publication-faq-icon\" aria-hidden=\"true\">+<\/span>\r\n        <\/button>\r\n        <div class=\"mas-publication-faq-a\">\r\n          <p>Form 1099-NEC is due to both recipients and the IRS by January 31. Because January 31, 2027 falls on a Sunday, the deadline for forms reporting 2026 payments is Monday, February 1, 2027.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= KEY TAKEAWAYS ================= -->\r\n    <!-- NOTE: Page 25 (Key Takeaways) is missing from the supplied PDF, although the PDF's\r\n         Table of Contents lists it. These 8 takeaways are written only from facts stated\r\n         elsewhere in the PDF. Replace them with the original page 25 text if available,\r\n         or delete this section AND its Table of Contents entry. -->\r\n    <section class=\"mas-publication-section\" id=\"key-takeaways\">\r\n      <p class=\"mas-publication-eyebrow\">Summary<\/p>\r\n      <div class=\"mas-publication-section-head\">\r\n        <h2>Key Takeaways<\/h2>\r\n      <\/div>\r\n      <div class=\"mas-publication-takeaways\">\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">1<\/span><div><h4>Buildium calculates; you verify.<\/h4><p>Buildium totals recorded payments, flags recipients above the threshold, and can e-file Forms 1099-NEC and 1099-MISC through Nelco, but it does not determine entity type, payment category, or W-9 accuracy.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">2<\/span><div><h4>The threshold is now $2,000.<\/h4><p>For Form 1099-NEC and most Form 1099-MISC payments made on or after January 1, 2026, the threshold rose from $600 to $2,000. Payments made in 2025 stay at $600.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">3<\/span><div><h4>Some categories did not move.<\/h4><p>Gross proceeds paid to attorneys remain reportable at $600, and royalties remain reportable at $10.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">4<\/span><div><h4>Collect the W-9 before the first payment.<\/h4><p>The W-9 establishes legal name, entity type, and TIN. Without a TIN, the payer may be required to withhold 24% from reportable payments.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">5<\/span><div><h4>Entity type drives reportability.<\/h4><p>Payments to C and S corporations are generally exempt; attorneys and law firms are the well-known exception.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">6<\/span><div><h4>Card payments belong on Form 1099-K.<\/h4><p>Credit card and third-party payment network payments are reported by the processor or network; including them in a 1099-NEC or 1099-MISC total double-reports them.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">7<\/span><div><h4>Reconcile before you file.<\/h4><p>The Buildium total, the vendor payment detail report, and AP\/GL activity should agree, and payments made outside Buildium must be added manually.<\/p><\/div><\/div>\r\n        <div class=\"mas-publication-takeaway\"><span class=\"mas-publication-takeaway-num\">8<\/span><div><h4>Start early and keep the records.<\/h4><p>Begin the review in the fourth quarter. For 2026 payments, Form 1099-NEC is due Monday, February 1, 2027; keep supporting records for at least 3 years (4 where backup withholding applied).<\/p><\/div><\/div>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= CONCLUSION ================= -->\r\n    <section class=\"mas-publication-section\" id=\"conclusion\">\r\n      <p class=\"mas-publication-eyebrow\">Final Thoughts<\/p>\r\n      <div class=\"mas-publication-section-head\">\r\n        <h2>Conclusion<\/h2>\r\n      <\/div>\r\n\r\n      <p>Buildium can track vendor and owner payments accurately, calculate suggested 1099 totals, and file the forms electronically, but the software preparing a number is not the same thing as that number being correct and ready to file. The judgment calls around entity classification, payment categorization, and reportable thresholds still belong to the property manager, not the software.<\/p>\r\n\r\n      <p>This is especially true for the current filing season: the reporting threshold for most 1099-NEC and 1099-MISC payments has risen from $600 to $2,000 under the One Big Beautiful Bill Act, with specific carve-outs (attorney payments and royalties among them) that didn&rsquo;t move. Verifying that this change is reflected correctly, alongside the usual review of vendor data, payment coding, and reconciliation against the general ledger, is what turns a Buildium-generated batch of 1099s into a batch that&rsquo;s actually ready to file.<\/p>\r\n\r\n      <!-- IMAGE 1: Img_1.png - End-to-end 1099 workflow from vendor W-9 forms to IRS filing and organized year-end records.\r\n           Paste the image URL into BOTH href and src below (same URL). -->\r\n      <figure class=\"mas-publication-figure\">\r\n        <a href=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-7-1.png\" target=\"_blank\" rel=\"noopener\">\r\n          <img decoding=\"async\" src=\"https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Img-7-1.png\" width=\"817\" height=\"456\" alt=\"End-to-end 1099 workflow: vendor W-9 forms and tax information, payment category verification, threshold checks, review and verification, Forms 1099-NEC and 1099-MISC, IRS filing, compliance and organized year-end records\" loading=\"lazy\">\r\n        <\/a>\r\n      <\/figure>\r\n\r\n      <div class=\"mas-publication-quote\">\r\n        The most valuable step a property manager can take before filing season is to put every vendor&rsquo;s W-9, payment detail, and Buildium total side by side. If all three agree, the form is ready. If they don&rsquo;t, you now know exactly where to begin.\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ================= RESOURCES ================= -->\r\n    <section class=\"mas-publication-section\" id=\"resources\">\r\n      <p class=\"mas-publication-eyebrow\">Resources<\/p>\r\n      <div class=\"mas-publication-section-head\">\r\n        <h2>Further Reading &amp; Official Resources<\/h2>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-res-group mas-publication-resources-list\">\r\n        <h3>Official IRS Forms and Instructions<\/h3>\r\n        <ul>\r\n          <li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1099-misc\" target=\"_blank\" rel=\"noopener\">IRS: About Form 1099-MISC, Miscellaneous Information<\/a><\/li>\r\n          <li><a href=\"https:\/\/www.irs.gov\/instructions\/i1099mec\" target=\"_blank\" rel=\"noopener\">IRS: Instructions for Forms 1099-MISC and 1099-NEC<\/a><\/li>\r\n          <li><a href=\"https:\/\/www.irs.gov\/instructions\/i1099gi\" target=\"_blank\" rel=\"noopener\">IRS: General Instructions for Certain Information Returns<\/a><\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-res-group mas-publication-resources-list\">\r\n        <h3>Vendor Documentation and Payment Reporting<\/h3>\r\n        <ul>\r\n          <li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" target=\"_blank\" rel=\"noopener\">IRS: About Form W-9, Request for Taxpayer Identification Number and Certification<\/a><\/li>\r\n          <li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1099-k\" target=\"_blank\" rel=\"noopener\">IRS: About Form 1099-K, Payment Card and Third Party Network Transactions<\/a><\/li>\r\n          <li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/backup-withholding\" target=\"_blank\" rel=\"noopener\">IRS: Backup Withholding<\/a><\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-res-group mas-publication-resources-list\">\r\n        <h3>Software<\/h3>\r\n        <ul>\r\n          <li><a href=\"https:\/\/www.buildium.com\/\" target=\"_blank\" rel=\"noopener\">Buildium: Property Management Software<\/a><\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"mas-publication-res-group mas-publication-resources-list\">\r\n        <h3>Related MASPARTNER Articles<\/h3>\r\n        <ul>\r\n          <li><a href=\"https:\/\/maspartner.com\/en-us\/buildium-software-accounting\/\" target=\"_blank\" rel=\"noopener\">Buildium Accounting Services<\/a><\/li>\r\n          <li><a href=\"https:\/\/maspartner.com\/en-us\/publications\/buildium-quickbooks-integration\/\" target=\"_blank\" rel=\"noopener\">Buildium QuickBooks Integration<\/a><\/li>\r\n          <li><a href=\"https:\/\/maspartner.com\/en-us\/publications\/buildium-setup\/\" target=\"_blank\" rel=\"noopener\">How to Set Up Buildium for a New Property Management Company<\/a><\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n    <\/section>\r\n\r\n  <\/div><!-- \/.mas-publication-body -->\r\n\r\n  <!-- ================= STICKY DOWNLOAD BUTTON (triggers CF7 modal) ================= -->\r\n  <div class=\"mas-publication-download\">\r\n    <button type=\"button\"\r\n       id=\"mas-publication-download-btn\"\r\n       title=\"Download PDF of this Publication\"\r\n       aria-label=\"Download PDF of this Publication\">\r\n      <svg width=\"15\" height=\"15\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3v12\"\/><path d=\"m7 10 5 5 5-5\"\/><path d=\"M5 21h14\"\/><\/svg>\r\n      Download PDF of this Publication\r\n    <\/button>\r\n  <\/div>\r\n\r\n  <!-- ================= CF7 MODAL POPUP ================= -->\r\n  <!-- CF7 Form ID: d62a501 (title: Publication) -->\r\n  <!-- Add an Elementor Shortcode widget BELOW this Custom HTML widget containing:\r\n       [contact-form-7 id=\"d62a501\" title=\"Publication\"]  -->\r\n  <div class=\"mas-publication-modal-overlay\" id=\"mas-publication-modal\">\r\n    <div class=\"mas-publication-modal\">\r\n      <button type=\"button\" class=\"mas-publication-modal-close\" id=\"mas-publication-modal-close\" aria-label=\"Close\">&times;<\/button>\r\n      <h3>Download This E-Guide<\/h3>\r\n      <p>Enter your details below to receive the PDF.<\/p>\r\n      <div id=\"mas-publication-cf7-slot\"><\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <script>\r\n  (function(){\r\n    var wrap = document.currentScript ? document.currentScript.closest('.mas-publication-wrapper') : null;\r\n    if(!wrap){\r\n      var all = document.querySelectorAll('.mas-publication-wrapper');\r\n      wrap = all[all.length-1];\r\n    }\r\n    if(!wrap) return;\r\n\r\n    var MAS_PDF_URL = 'https:\/\/maspartner.com\/wp-content\/uploads\/2026\/11\/Publications_How_to_Generate_1099s_from_Buildium.pdf.pdf';\r\n\r\n    \/\/ ---------- 0. 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