FORM 1099 DATA ACCUMULATION REPORT 2011 IRS Form W9 2011 Dear Client, This is a reminder that it is time to begin gathering the information necessary for preparing your 1099 Forms for 2011. These forms are used to report certain payments you made during the year to the IRS. This year, the IRS will be requiring businesses to certify their compliance with these rules on their business tax return, therefore careful compliance is even more important for 2011. If we prepared your 1099s last year, you will be receiving a package in the mail with your report for last year’s 1099 recipients. If you would like us to assist you with their preparation, please let us know as soon as possible. You are required to file a Form 1099-MISC if you made any payments totaling $600 or more during 2011 to a person or business if all of the following apply: 1) Payment to a non-employee; 2) For rent or services rendered to your business (i.e. payments to subcontractors, cleaning people, attorneys, accountants, landscapers and maintenance people) and: 3) The payee was NOT a corporation (unless it’s a supplier of health and medical services or legal services): Note that LLC’s/LLP’s are not corporations and therefore you many need to issue a form to these entities. 4.) NEW THIS YEAR: Payments made by credit or debit card, or using third-party payment networks (i.e. PayPal) should no longer be reported on Form 1099-MISC. Payments made in cash, by check, or via online bank transfers (ACH) still must be reported. If you would like us to prepare your 1099 Forms for 2011, you must provide us with the following complete and accurate information no later than January 16, 2012 so that we can timely provide you with the required copies for your payees: 1) Payee name; 2) Payee address, including zip code 3) Payee’s federal ID number (EIN) or Social Security Number 4) Total amount paid to payee during 2011 If you would like us to prepare the forms, you can find our data accumulation form at the top of this page If you do not already have your payee’s taxpayer identification numbers, or if you were informed by the IRS that the number you have is incorrect, please have them complete Form W-9. Please feel free to contact our office with any questions at the number below or at our email address postmaster@scwf-cpa.com. Salmin, Celona, Wehrle & Flaherty, LLP
Certified Public Accountants 1170 Chili Avenue, Rochester, New York 14624 585.279.0120 585.279.0166 | 
