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Apr. 3, 2024

IRS Form 1099 playbook

IRS Forms 1099 are important tax forms for lawyers and clients, as they report income and allow computer matching of Social Security numbers and dollar amounts paid.

Robert W. Wood

Managing Partner, Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540


Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.


Lawyers and clients care about IRS Forms 1099, which allow computer matching of Social Security numbers and dollar amounts paid. In most cases, Forms 1099 report income, so if you receive a Form 1099, check the numbers. You may not be able to change it, but you’ll usually need to report it on your tax return. Errors in reporting occur, so if you believe a Form 1099 is wrong, you may be able to get the issuer to correct or undo it.

Suppose ...

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