Elliott Davis Decosimo State and Local Tax Articles

Expanded Form 1099 Reporting Requirements Repealed

January 24, 2011

On April 14, President Obama signed the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, which repeals expansion of Form 1099 reporting under 2010’s Patient Protection and Affordable Care Act and Small Business...