If you're a business owner or rental property owner, and you paid $600 or more for the services of individuals (other than employees) during the year, you need to provide Form 1099 for those workers by January 31, 2001. "Services" can mean everything from labor and professional fees to rents on property. In addition, in order to avoid a penalty, copies of 1099s need to be sent to the IRS by February 28, 2001.

IRS Form W-9, Request for Taxpayer Identificaion Number and Certification, will give you all the data needed to fill out 1099s correctly. Ask those you hire to complete it; keep the form on file as backup to your canceled checks showing your payments to the workers.

If you need help in obtaining Form W-9 or if you have questions concerning filing 1099s, please let me know so that I may assist you.