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1099 information you need to act on NOW (from ICTA)

EagleEyeEagleEye Posts: 7,677 ✭✭✭✭✭
YOUR CALLS & EMAILS NEEDED BY MONDAY, NOVEMBER 29TH

Your Action is Needed: Contact your Senators and urge them to support the Johanns Amendment when it comes up for a vote on Monday, November 29.

On Monday, November 29, the Senate will vote on Senator Mike Johanns’ (R-NE) proposal to repeal the new Form 1099 filing requirements. The fully funded proposal will be considered as an amendment to the Food Safety Modernization Act, S. 510. Senator Max Baucus (D-MT) has proposed a Form 1099 repeal that is virtually identical to Senator Johanns’ proposal but lacks an offset to maintain budget neutrality. Senator Johanns’ amendment directs the Office of Management and Budget to identify $39 billion in unspent and unobligated accounts to replace the revenue that might have been generated by the 1099 paperwork mandate.

Go to www.SENATE.gov or www.HOUSE.gov to find your Members of Congress and their websites. OR TELEPHONE 202-224-3121.


______________

November 20, 2010
CLEARING UP 1099 CONFUSION

We’ve had many inquiries from members about the new 1099-MISC requirement (Section 9006 in the health care bill) which is scheduled to go into effect in January of 2012 (not this coming January, NEXT January.) Of immediate interest is any action that may be taken in this lame duck session of Congress.

The new regulation has also caused many coin dealers to become confused about the existing Broker Reporting 1099b reporting requirement, so here’s a recap:

Current Broker Reporting Law – IRS Form 1099b. This is in effect NOW (has been since 1983) and is how you report your purchases of certain commodity-related products. [Gold, silver, platinum, palladium bars/ingots; Gold 1 ounce Maple Leaf, Krugerrand & Mexican Onza coins; $1,000 face value bag “junk” 90% silver coins.] Check the ICTA website (www.ictaonline.org) at the “Members Only” tab for a complete listing of the quantities that require reporting of these items (scroll through the “Special Reports”.)

As a reminder, this 1099b reporting is Federal Law -- it is not optional. Some dealers seem to think this doesn’t apply to them. Perhaps they weren’t around when others were being audited and being hit with large fines. The original 1983 proposed law was so broadly written that dealers were required to report as little as one 90% silver dime! ICTA negotiated directly with the IRS, and this much-less burdensome regulation was the result. But note that the result is less burdensome, not eliminated!

Especially in this active precious metals market, even the smallest coin dealer may be buying enough to trigger these thresholds on some transactions. And with all the talk about the new 1099 law, do you want to run the risk that you won’t be audited? (With the new 1099 law, it is very clear that capturing tax revenues via 1099 information returns is on Uncle Sam’s mind!)

Basic penalties include fines of $50 per form not done; $50 per form that was not sent to the customer (which of course you didn’t do since you didn’t fill out the form to begin with); $50 per form that was not sent to IRS (ditto.) If you routinely do not file required 1099b forms, you can be pretty sure there will be other fines and penalties for non-compliance.



The NEW 1099 Law - IRS Form 1099-MISC


This 1099 law (Section 9006 of the health care bill passed earlier this year) is scheduled to go into effect January, 2012. Under this law you will have to report ALL purchases of goods and services over $600 (including smaller purchases aggregated over the full year.) Yes, that includes your retail clients, your fellow dealers (no more corporate exemption), office supply stores, show travel providers (hotels & airlines), etc.

Small businesses and associations (including ICTA) have protested this provision so fervently that Congress – and even President Obama – have acknowledged that it is a problem. Potential fixes include repeal of Section 9006 (ICTA’s strongly preferred solution), raising the dollar amount threshold to $5,000, exempting businesses with fewer than 25 employees, and exempting transactions paid for via credit or debit cards. However, the administration is extremely sensitive to the word “repeal” as applied to any part of the health care bill.

What will happen – if anything – during the lame duck session of Congress? Some believe the current lame duck session is a GOOD time to address the 1099 issue before the new session where some (especially new) legislators will be calling for a repeal of the entire health care act. Senator Max Baucus is now entering the fray, as per a quick update from CERT’s lobbyists as of November 20th:


Senate Finance Committee Chair Max Baucus, D-Mont., yesterday offered an amendment which would repeal new Form 1099 requirements passed as part of the healthcare reform law earlier in the year.

The proposed amendment, which was attached to the FDA Food Safety Modernization Act (S. 510) -- now being debated on the Senate floor -- would roll back new rules requiring corporations to file a Form 1099 for payments for goods or services to a single business totaling more than $600 annually starting in 2012. Lawmakers could vote on the amendment after they return from the Thanksgiving holiday the week of November 29. Earlier in the month, Baucus introduced the Small Business Paperwork Relief Act (S. 3946), which also would have repealed the provision. We anticipate that the amendment will pass and we will monitor the FDA bill as well. Congress is serious about repealing the Form 1099 reporting requirements and the issue is now bipartisan.



This is a top priority issue for ICTA, and we will be keeping you posted on any changes or proposed changes where we may need you to weigh in with your Members of Congress.

Remember, the Congress that convenes in January, 2011 will be a very different one and somewhat unique. There will be a number of “Mr. Smiths” going to Washington as some newly elected Members of Congress have never served in any elected government position before.




Rick Snow, Eagle Eye Rare Coins, Inc.Check out my new web site:

Comments

  • rickoricko Posts: 98,724 ✭✭✭✭✭
    Done. If not now, it will pass early in the new year. Cheers, RickO
  • CoinRaritiesOnlineCoinRaritiesOnline Posts: 3,668 ✭✭✭✭
    Here is what I emailed our 2 Senators here in CT:

    -------
    Dear Senator _____:

    I urge you to support the Johanns Amendment when it comes up for a vote on Monday, November 29.

    This would repeal the small business-killing 1099 reporting of all transactions over $600 over the course of a year. The paperwork requirement is too great of a burden to place on a small business such as ours.


    Please let me know if you support the repeal of this provision in the new law.

    -------------

    It took me about 2 minutes to do it.
  • claychaserclaychaser Posts: 4,406 ✭✭✭✭
    Done!


    ==Looking for pre WW2 Commems in PCGS Rattler holders, 1851-O Three Cent Silvers in all grades



    Successful, problem free and pleasant transactions with: illini420, coinguy1, weather11am,wayneherndon,wondercoin,Topdollarpaid,Julian, bishdigg,seateddime, peicesofme,ajia,CoinRaritiesOnline,savoyspecial,Boom, TorinoCobra71, ModernCoinMart, WTCG, slinc, Patches, Gerard, pocketpiececommems, BigJohnD, RickMilauskas, mirabella, Smittys, LeeG, TomB, DeusExMachina, tydye
  • CaptHenwayCaptHenway Posts: 32,227 ✭✭✭✭✭
    I think Rick's link to the Senate website has a typo in it (a comma instead of a period). Try:

    www.senate.gov

    Was just there.
    TD
    Numismatist. 50 year member ANA. Winner of four ANA Heath Literary Awards; three Wayte and Olga Raymond Literary Awards; Numismatist of the Year Award 2009, and Lifetime Achievement Award 2020. Winner numerous NLG Literary Awards.
  • TwoSides2aCoinTwoSides2aCoin Posts: 44,363 ✭✭✭✭✭
    Senator Mike Johanns represents the great state of Nebraska. I would urge you people to please get this 1099 requirement repealed. It's not good legislation.
  • EagleEyeEagleEye Posts: 7,677 ✭✭✭✭✭
    Fixed the Senate link
    Rick Snow, Eagle Eye Rare Coins, Inc.Check out my new web site:
  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭
    Where were the "URGENT CALLS FOR REPEAL" when President Bush, in 2008,
    signed legislation requiring Paypal to report your eBay income,
    starting in 2011?

    Where was all the "grassroots" outcry, so much that Congress started work on
    repeal?

    Did the president ever have to address the matter at a press
    conference?

    It certainly affects many, many more people than the minor 1099
    changes to add "corporations" as "persons."

    I guess corporations only want to be "persons" when they want to spend
    money to influence elections.
    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • PerryHallPerryHall Posts: 46,228 ✭✭✭✭✭


    << <i>Where were the "URGENT CALLS FOR REPEAL" when President Bush, in 2008,
    signed legislation requiring Paypal to report your eBay income,
    starting in 2011? >>



    Wasn't this legislation passed by a Democrat controlled congress?

    Worry is the interest you pay on a debt you may not owe.
    "Paper money eventually returns to its intrinsic value---zero."----Voltaire
    "Everything you say should be true, but not everything true should be said."----Voltaire

  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭


    << <i>
    Wasn't this legislation passed by a Democrat controlled congress? >>



    The proposal was in the budget that President Bush sent to Congress,
    and was endorsed by the Treasury Dept (Henry Paulson)

    Information returns for merchant payment card reimbursements.

    The bill would enact a proposal contained in the President’s FY 2009 Budget to require institutions that make payments
    to merchants in settlement of payment card transactions to file an information return with the
    Internal Revenue Service. According to the Treasury Department, “Payment cards (both credit
    cards and debit cards) are an increasingly common form of payment to merchants for property
    and services rendered. Some merchants fail to report accurately their gross income, including
    income derived from payment card transactions. Generally, compliance increases significantly
    for amounts that a third party reports to the IRS.” The bill would also require information returns
    for payments in settlement of certain third party network transactions that operate in a manner
    similar to payment card transactions.


    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • TwoSides2aCoinTwoSides2aCoin Posts: 44,363 ✭✭✭✭✭

    (Someone please define LAME DUCK) Is that like a chicken-hawk or a turkey ?

    This isn't about what's RIGHT or LEFT , Frank. It's about making right something wrong and it has a large contingency of supporters on both sides of the coin.
  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭


    << <i>(Someone please define LAME DUCK) Is that like a chicken-hawk or a turkey ?

    This isn't about what's RIGHT or LEFT , Frank. It's about making right something wrong and it has a large contingency of supporters on both sides of the coin. >>



    Both the 1099 and Paypal issues are about making sure that dishonest people are paying the taxes that us honest
    people are already paying. If you want to phrase that as an issue of right and wrong, and then claim that tax cheats
    are RIGHT and people who pay their taxes are WRONG -- that we should have to make up for the tax revenues that
    the cheaters don't pay -- you certainly have a twisted sense of morality.
    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • ElcontadorElcontador Posts: 7,535 ✭✭✭✭✭
    Frank, why do you insist on throwing your political bias -- which is irrelevant to the topic and completely uncalled for -- in this thread?

    The issue being raised means that virtually everyone in business will have to send a 1099 to Staples if they buy more than $600 in office supplies from them, unless it is reversed. This is a pervasive nuisance for virtually any business.

    The issue with Paypal reporting is a completely different issue, and if you want to address it, you are certainly free to do so on another thread.
    "Vou invadir o Nordeste,
    "Seu cabra da peste,
    "Sou Mangueira......."
  • derrybderryb Posts: 36,937 ✭✭✭✭✭


    << <i>Both the 1099 and Paypal issues are about making sure that dishonest people are paying the taxes that us honest
    people are already paying. If you want to phrase that as an issue of right and wrong, and then claim that tax cheats
    are RIGHT and people who pay their taxes are WRONG -- that we should have to make up for the tax revenues that
    the cheaters don't pay -- you certainly have a twisted sense of morality. >>


    Frank, I have no problem with the paypal reporting issue to catch tax cheats. I do have a problem with the IRS requiring the small business man to do the IRS's job of catching tax cheats at the expense of the small businessman.

    PS. Quit making every issue a partisan issue and start looking at what's right and what's not right. By the way, how's that "change" working out for you. image

    The government is incapable of ever managing the economy. That is why communism collapsed. It is now socialism’s turn - Martin Armstrong

  • TwoSides2aCoinTwoSides2aCoin Posts: 44,363 ✭✭✭✭✭
    Frank, how much legislation makes you pure ?
    If laws don't fix it, perhaps love will. If death doesn't fix it, maybe judgement ?
  • derrybderryb Posts: 36,937 ✭✭✭✭✭
    While I wholeheartedly support repeal of the new 1099 requirement, I believe it is important that no legistlation be supported based on a single provision that it contains. After all, that's what got us into this 1099 mess. It would be nice if all legislation were limited to a single topic and couldn't be used to "sneak" in something that would not otherwise pass on its own. This might require a 40 hour work week for Congress, but so be it.

    The government is incapable of ever managing the economy. That is why communism collapsed. It is now socialism’s turn - Martin Armstrong

  • GoldbullyGoldbully Posts: 17,456 ✭✭✭✭✭
    "Hey Frank, Joe Blow the coin purchaser in South Bronx, needs your social security number before he sends you the $625 for the CBH he ordered."
  • johnny9434johnny9434 Posts: 28,410 ✭✭✭✭✭
    social security number? keep it i quit image
  • TwoSides2aCoinTwoSides2aCoin Posts: 44,363 ✭✭✭✭✭


    << <i>

    << <i>(Someone please define LAME DUCK) Is that like a chicken-hawk or a turkey ?

    This isn't about what's RIGHT or LEFT , Frank. It's about making right something wrong and it has a large contingency of supporters on both sides of the coin. >>



    Both the 1099 and Paypal issues are about making sure that dishonest people are paying the taxes that us honest
    people are already paying.
    If you want to phrase that as an issue of right and wrong, and then claim that tax cheats
    are RIGHT and people who pay their taxes are WRONG -- that we should have to make up for the tax revenues that
    the cheaters don't pay -- you certainly have a twisted sense of morality. >>



    Of course both issues (1099 and PayPal) are about making sure dishonest people pay taxes that we pay, Frank. Again, if that doesn't just smack you in the forehead with common sense, nothing I say will.

    Why would you want to do extra work , then ? If you want to "phrase that as an issue" then we can discuss this thing logically. As I see it; legislating laws to trap dishonest Americans' or creating LAWS to corral the crooks isn't quite working, Frank. It's only making life for us that much more difficult. I didn't start this thread. I just happen to think we need less government and more commerce.
  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭


    << <i>Frank, why do you insist on throwing your political bias -- which is irrelevant to the topic and completely uncalled for -- in this thread? >>




    I said ABSOLUTELY NOTHING political. Perry Hall added Wasn't this legislation passed by a Democrat controlled congress?

    So whose political bias is showing?


    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭


    << <i>"Hey Frank, Joe Blow the coin purchaser in South Bronx, needs your social security number before he sends you the $625 for the CBH he ordered." >>



    Absolutely untrue.
    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • FrankcoinsFrankcoins Posts: 4,569 ✭✭✭


    << <i>While I wholeheartedly support repeal of the new 1099 requirement, I believe it is important that no legistlation be supported based on a single provision that it contains. After all, that's what got us into this 1099 mess. It would be nice if all legislation were limited to a single topic and couldn't be used to "sneak" in something that would not otherwise pass on its own. This might require a 40 hour work week for Congress, but so be it. >>



    Then you don't want the the 1099 provision repealed, right? Because the Republicans have sneaked repeal in as an amendment to the Food Safety Modernization Act. What does this have to do with Food Safety?
    Frank Provasek - PCGS Authorized Dealer, Life Member ANA, Member TNA. www.frankcoins.com
  • RussRuss Posts: 48,514 ✭✭✭


    << <i>I have no problem with the paypal reporting issue to catch tax cheats. I do have a problem with the IRS requiring the small business man to do the IRS's job of catching tax cheats at the expense of the small businessman. >>



    Bingo. It appears that a tiny minority of the clueless are incapable of grasping the magnitude of work and the avalanche of paperwork this lame 1099 provision would create. The third party payment processing requirement, (which isn't just PayPal), is very simple by comparison and is nothing more than a strawman comparision.

    Russ, NCNE
  • derrybderryb Posts: 36,937 ✭✭✭✭✭


    << <i>Then you don't want the the 1099 provision repealed, right? Because the Republicans have sneaked repeal in as an amendment to the Food Safety Modernization Act. What does this have to do with Food Safety? >>


    Not if there is some other hidden provision in the Food and Safety Modernization Act that makes the 1099 issue small potatoes. As stated earlier I would much rather see an act that all on its own specifically repeals the 1099 issue. Unfortunately, Republicans probably felt the only way to get it past socialist democrats was to "sneak" it in. Our legislative process has been prostituted to nothing more than "we will give you this (Food Safety Mondernization) if you will give us that (1099 repeal)."

    The government is incapable of ever managing the economy. That is why communism collapsed. It is now socialism’s turn - Martin Armstrong

  • PerryHallPerryHall Posts: 46,228 ✭✭✭✭✭


    << <i>

    << <i>Frank, why do you insist on throwing your political bias -- which is irrelevant to the topic and completely uncalled for -- in this thread? >>




    I said ABSOLUTELY NOTHING political. Perry Hall added Wasn't this legislation passed by a Democrat controlled congress?

    So whose political bias is showing? >>



    Go back and read your post that I was responding to where you brought up President Bush by name.

    Worry is the interest you pay on a debt you may not owe.
    "Paper money eventually returns to its intrinsic value---zero."----Voltaire
    "Everything you say should be true, but not everything true should be said."----Voltaire

  • orevilleoreville Posts: 11,994 ✭✭✭✭✭
    Frank:

    There was a reason why Corporations were previously exempted from 1099 reporting requirements.

    Congress understood for many years that Corporations, unlike other entities could not "cash" a check and was always required to deposit all checks and or all other transfers received.

    In order to catch tax cheats, all the IRS has to do is audit the corporate taxpayers as needed. It is much less costly than to create an overwhelming mound of paperwork at the worst possible time of the year that will only enrich the accountants such as myself and the additional government employees that will need to be hired to police such additional paperwork. The problem is simply that there is not enough manpower at the business level, tax preparer level or at the government level to handle this additional paperwork. Unfortunately, this only creates more administrative overload on all parties without creating additional economic and production efficiency for the economy as a whole. This also puts the USA at a increased disadvantage compared to most foreign countries who does not require such 1099's at all. I thought we were trying to make the USA MORE competitive, not the other way around?

    At issue is the additional paperwork that is required when businesses including corporations already have to worry about preparing year-end employee W-2's, year end business income tax returns, monthly and quarterly sales tax returns, etc., etc. It is the straw that breaks the camel's back.
    A Collectors Universe poster since 1997!
  • CaptHenwayCaptHenway Posts: 32,227 ✭✭✭✭✭
    IMHO, this repeal is important.
    Please email your congresspeople ASAP!
    TD
    Numismatist. 50 year member ANA. Winner of four ANA Heath Literary Awards; three Wayte and Olga Raymond Literary Awards; Numismatist of the Year Award 2009, and Lifetime Achievement Award 2020. Winner numerous NLG Literary Awards.
  • derrybderryb Posts: 36,937 ✭✭✭✭✭


    << <i>IMHO, this repeal is important.
    Please email your congresspeople ASAP!
    TD >>


    Done!

    The government is incapable of ever managing the economy. That is why communism collapsed. It is now socialism’s turn - Martin Armstrong

  • mrearlygoldmrearlygold Posts: 17,858 ✭✭✭
    Done. Wish I saw it sooner.
  • mrearlygoldmrearlygold Posts: 17,858 ✭✭✭
  • JustacommemanJustacommeman Posts: 22,847 ✭✭✭✭✭
    Done, MJ
    Walker Proof Digital Album
    Fellas, leave the tight pants to the ladies. If I can count the coins in your pockets you better use them to call a tailor. Stay thirsty my friends......
  • GrumpyEdGrumpyEd Posts: 4,749 ✭✭✭
    I think most people agree it should be repealed.

    It seems like every time it gets mentioned there's confusion, that's a sign of how bad an idea it is.

    I thought that if payment was electronic like credit cards or paypal then you don't need to do anything. Then again if you get a 1099 from paypal you need to show a cost basis and pay tax on any profit. Is that true?

    It also never seems clear if a collector would need to deal with it but if they get a 1099 for selling a coin then it seems they need to put it on their taxes. People on here keep getting riled and saying "they should have, it's the law" but I still don't see the explanation. As a collector I don't think that was the case. For example most collectors started out by buying some overpriced junk coins and selling at a loss but did not write them off because it was a hobby not a business. Now the same person sells a coin they bought for $500 and gets $601 should they need to put it on their tax return? I'm not saying I understand, I'm asking what it means to collectors when they sell.

    image
    Ed
  • gsa1fangsa1fan Posts: 5,566 ✭✭✭
    Hey everyone, today is the day - Let's nuke this sucker!
    Avid collector of GSA's.
  • CaptHenwayCaptHenway Posts: 32,227 ✭✭✭✭✭
    ttt
    Numismatist. 50 year member ANA. Winner of four ANA Heath Literary Awards; three Wayte and Olga Raymond Literary Awards; Numismatist of the Year Award 2009, and Lifetime Achievement Award 2020. Winner numerous NLG Literary Awards.
  • mrearlygoldmrearlygold Posts: 17,858 ✭✭✭
    Senate blocks repeal of tax-filing requirement

    No dice












  • ConnecticoinConnecticoin Posts: 12,895 ✭✭✭✭✭


    << <i>Senate blocks repeal of tax-filing requirement

    No dice >>



    Hopefully the new Senate/House will be able to repeal this nonsense.
  • EagleEyeEagleEye Posts: 7,677 ✭✭✭✭✭
    Hopefully the new Senate/House will be able to repeal this nonsense.

    I doubt it. The Republicans want to have it paid for. That sounds like Gov-speak for wanting to take more out of the Health Care bill to compensate for the reduction in revenue. I doubt that will fly with the Democrats.
    Rick Snow, Eagle Eye Rare Coins, Inc.Check out my new web site:

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