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If you pay a CPA, bookkeeper, or accounting firm for services, does that mean you have to send them a Form 1099? The answer depends on who you paid, how that business is taxed, and how much you paid during the year.
Continue reading for deeper insights into when 1099s need to be sent to CPAs or accounting firms and when reporting is not needed.
If you paid an individual Certified Public Accountant (CPA) or a reportable accounting business $2,000 or more for qualifying services, you may need to file Form 1099-NEC. But the payment amount meeting the threshold isn’t enough alone—you also need to review the payee’s Form W-9, federal tax classification, and any applicable exemption before deciding whether a 1099 is required.
Form W-9 gives you the legal name, tax classification, and taxpayer identification number you need to determine how the payment should be reported.
Once you know the payment is reportable, then you have to check how the CPA or accounting firm is taxed. The same type of accounting service can have different 1099 requirements depending on the payee’s federal tax classification.
An LLC by itself does not tell you whether a 1099 is required. An LLC can have different federal tax classifications, so check the classification reported on Form W-9.
The corporate exemption generally applies to ordinary accounting and professional services. The specific exception for payments to corporations applies to medical and legal services, so you should not treat ordinary CPA or accounting services the same way as attorney payments.
Accounting and bookkeeping fees can fall under nonemployee compensation when you pay a CPA or accounting professional for services. The type of service and the payee’s tax classification both matter when deciding if the payment needs to be reported.
Common reportable services can include:
When the payments are reportable, add up all qualifying payments made to the same payee during the calendar year. Don’t check each invoice separately.
For example, suppose you pay an independent CPA:
That’s $2,200 in total qualifying payments for 2026.
Form W-9 gives you the information you need to determine who should receive the 1099 and how the payment should be reported. Before preparing the form, check the CPA or accounting firm’s:
The W-9 is particularly useful when you’re paying an LLC accounting firm. The firm could be a disregarded entity, a partnership, a C corporation, or an S corporation.
Before filing, match the W-9 against your invoices and payment records. This helps make sure the name, TIN, and tax classification you’re using on the 1099 belong to the same payee you actually paid. If you discover after filing that the payee name or TIN was wrong, generally follow Type 2 correction procedures. If a return was filed when one should not have been filed, generally follow Type 1 correction procedures.
Once you’ve determined that the CPA or accounting firm is a reportable payee, the payment generally goes on Form 1099-NEC.
For qualifying accounting-service payments:
If the accountant works as an employee of your business, their wages are not reported on Form 1099-NEC. Instead, you generally report their wages on Form W-2.
So before choosing the form, check both the worker’s status and the CPA or accounting firm’s tax classification.
If several CPAs work on your account but you hired and paid them through the same accounting firm, the 1099 generally goes to the business or payee your company contracted with and paid. You don’t automatically issue a separate 1099 to each CPA. Instead, you need to review:
The reporting result can change based on who you paid, how the firm is taxed, and how much you paid during 2026. Here are some examples:
Once you determine that the CPA or accounting firm is a reportable payee, you can move on to preparing the 1099-NEC. A quick check of the following items can help you catch reporting issues before filing:
Most of the time yes, but only if you pay a nonemployee CPA or accounting firm enough to meet the reporting threshold, which is $2000 for Form 1099-NEC (Nonemployee Compensation), and there is no exemption that is applicable.
Generally, yes. If qualifying payments meet the reporting requirements, the business payer generally issues Form 1099-NEC to the partnership.
Generally, no. Ordinary accounting-service payments to C or S corporations generally qualify for the corporate reporting exemption.
It depends on its federal tax classification. Review Form W-9 to determine whether the LLC is reportable or qualifies for the corporate exemption.
Generally, issue the return to the accounting firm your business contracted with and paid, rather than separately to each CPA.
Use Form 1099-NEC, Box 1a, for qualifying nonemployee accounting-service payments that meet the applicable reporting requirements.
Not sure whether your CPA or accounting firm needs a 1099? Tax1099 helps you manage payee details, prepare Form 1099-NEC when reporting applies, and deliver recipient copies without extra manual work. File CPA and accounting firm 1099s with Tax1099
Tax1099 helps you manage payee details, prepare Form 1099-NEC when reporting applies, and deliver recipient copies without extra manual work.