If your PTA paid an independent contractor at least $600 in calendar year 2021, you must send to them and to the IRS form 1099-NEC, Nonemployee Compensation (NOT form 1099-MISC), postmarked by January 31, 2022.
The IRS requires a paper copy of form 1099-NEC, accompanied by form 1096. These forms cannot be downloaded from the IRS website and must be ordered from Online Ordering for Information Returns, and orders can take up to ten business days to ship – order early! There is a penalty for filing late or failing to file.
Keep copies of information returns you filed with the IRS with your PTA’s legal records for at least three years.
For more information, see https://www.irs.gov/pub/irs-pdf/i1099mec.pdf.