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2025 Update Coming Soon

A revision to this article for 2025 filing season will be available by Jan 1st.

Prerequisites

Key filing dates:

• January 20, 2025: File your tax forms via Wingspan by this date to meet the IRS deadline*. (Recommended)
• January 25, 2025: Final date to e-file 1099 forms using Wingspan.

1099 filing permissions:

• Only users with Administrator access can file 1099s

Submit for filing:

• Review the tax forms for accuracy and click Submit for filing by Jan 25. Wingspan will do the rest.
• To submit your 1099-NEC forms for filing, you must ensure they're complete and accurate. All the forms should be labeled Ready if the TIN is verified and they meet the the federal filing threshold of $600.
• For details on all 1099 filing statuses, refer to the detailed documentation.

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**IRS deadline for 1099-NEC

*The IRS deadline for 1099-NEC Filing is Jan 31, 2025. Penalties may apply if we have to file after the IRS deadline.

See other key dates for 1099 Filing with Wingspan

Combined eligibility (recipients share the same TIN)

Recipients with the same TIN are aggregated together when determining filing eligibility.

Normally, if a recipient receives less than the federal threshold of $600, they will be excluded from the 1099-NEC filing process and their 1099-NEC details page for the year will receive anExcluded status label.

However, some recipients will be eligible for filing despite not meeting the threshold individually because they share a TIN with other recipients and their combined compensation meets the threshold. In these cases, recipients may have individual NEC amounts lower than the threshold but still be labeled Ready (if all other eligibility criteria are met). Recipients with combined eligibility will each receive a 1099-NEC form for their portion of the combined total.

File your tax forms

Forms will be submitted to the IRS for federal filing and applicable state filing at the same time. Currently, there is no option to file forms with the IRS and States separately. Confirm your state filing information is up-to-date using the dashboard actions. The states where the 1099-NECs are filed will be based on where the recipient's address is located.

When you're ready to file, check theReady forms one last time. All forms labeled Ready are automatically filed when you click on Submit for filing from the 1099-NEC filing dashboard and complete the filing process.

First, confirm your payer information. To change your payer information, click Edit on the top right. If you make changes, your information will also be updated on your Tax Profile under Settings in the main menu. If you submit forms with incorrect payer information, the IRS requires you to mail a letter with the revisions.

Once your information is correct, accept the legal declaration (a standard IRS penalty of perjury statement) and click the Submit tax forms button to submit your tax forms for automatic filing with the IRS.

After you click submit tax forms, a success message displays.

Delivery of 1099-NEC forms

After you submit all the forms for filing, the submitter will receive an email confirmation that the forms were submitted. You can access and download a copy of the filed forms from the recipient's 1099-NEC detail page which can be accessed by clicking on a recipient from the 1099-NEC dashboard.

The recipients who have signed up for Wingspan and consented to receive an electronic copy of the 1099-NEC will receive their form through the Wingspan App. Wingspan sends an email notification to the recipient to provide access to the electronic copy of the form.

Recipients who have not consented for electronic delivery or who have not completed Wingspan's sign-up at the time of filing will have their 1099-NEC delivered through postal mail based on the address on the tax form.

You can track the delivery status of 1099-NEC forms on the dashboard.

Organizations with multiple organization accounts

If you are using organization accounts, the filing behavior depends on

For example, the payer information that is displayed to recipients will be:

1. Submitting Filings from the Root Organization Account
   When you select "Submit for filing" while logged in with root organization credentials, the system will automatically process tax filings for both the primary organization account and all associated sub-organization accounts. This comprehensive submission ensures that each tax form includes the root organization's Employer Identification Number (EIN) and its legal business name as the payer information. This method ensures that all entities under the root organization are covered in a single submission process.

2. Submitting Filings from an Edge Organization Account
   Selecting "Submit for filing" from an edge organization account—any sub-entity within your organization's account structure—initiates the filing process exclusively for that account. The tax forms submitted in this manner will feature the edge account's specific payer information, including its EIN and legal business name. This method isolates the filing to the edge account, ensuring that information from the root organization account is not included.

3. Root Organization Filings with Sub-Organization Name Inclusion
   Activating this feature allows tax filings submitted from the root organization account to include a designation for the benefit of (FBO) sub-organization accounts. This means the tax forms will list the root organization's EIN and legal business name, followed by the sub-organization's legal business name, indicating the filing covers both entities.

• The format used is: {Root Organization Name} FBO {Sub-Organization Name}
• For example, if the root organization is "ABC Global" and the sub-organization account is "Acme Partners Inc (1230)", the payer name on the form will appear as ABC Global FBO Acme Partners Inc (1230).
  To enable this feature, please contact your account manager directly.

Form statuses and action required

The IRS will either accept or reject the submitted forms. Once a filing has been submitted, the IRS will typically respond in one (1) business day.

Accepted - No further action is needed. You and the recipient will have access to download forms from your respective 1099-NEC dashboards and detail pages. You can file a correction should any errors surface after an accepted filing.

Rejected - The rejected 1099s will revert to a Needs action status with any missing or errors to be addressed until it is ready to be resubmitted again to the IRS.

For details on all 1099 filing statuses, refer to the detailed documentation.