{"id":2951,"date":"2024-02-15T15:13:17","date_gmt":"2024-02-15T22:13:17","guid":{"rendered":"https:\/\/in.nau.edu\/comptroller\/?page_id=2951"},"modified":"2025-11-12T16:34:54","modified_gmt":"2025-11-12T16:34:54","slug":"1099-reporting","status":"publish","type":"page","link":"https:\/\/in.nau.edu\/comptroller\/1099-reporting\/","title":{"rendered":"1099 Reporting"},"content":{"rendered":"

1099 Reporting<\/h1>\n

Who will receive a 1099?<\/strong><\/h4>\n

Independent contractors who performed a service for Northern Arizona University (NAU) will be issued a 1099-NEC when, during the calendar year, total payments meets or exceeds the IRS reporting threshold of $600.<\/p>\n

A 1099-MISC will be issued when total payments during the calendar year meets or exceeds the IRS reporting threshold of $600 for the following:<\/p>\n