If an association retains the services of an independent contractor, it is important to know when a 1099-MISC tax form must be provided to the contractor and filed with the Internal Revenue Service (IRS). Generally, IRS regulations require that businesses and organizations submit a Form 1099-MISC for any independent contractor paid over $600 for services during a given year. In IRS terminology, payments to independent contractors are commonly referred to as non-employee compensation. Read more…….
On April 18, 2024, the Financial Crimes Enforcement Network of the U.S. Treasury Department (“FinCEN”)…
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Not too long ago a condominium association foreclosed its assessment lien against a deceased unit…