This course provides a focused update on recent changes to Forms 1099-NEC and 1099-MISC, including filing thresholds, reportable payment categories, and electronic submission requirements under the IRS’s e-file mandate. Attendees will learn how to classify nonemployee compensation, rent, legal fees, and other common payments correctly, while avoiding mismatches that trigger CP2100 notices. We also cover due dates, state reporting alignment, and best practices for payer compliance in 2025 and beyond.