New 1099 Independent Contractor Reporting Requirements for Florida Businesses
Effective October 1, 2021, Florida businesses are required to submit new hire or rehire information for independent contractors to the Florida Department of Revenue. Specifically, Florida businesses that have paid an independent contractor $600 or more in a calendar year must submit new hire information within 20 days after their first payment to the independent contractor or the date on which the business and independent contractor entered the contract, whichever is earlier.
A business (service recipient) must report to the State Directory of New Hires an individual who is not an employee, but who the service recipient pays $600 or more per calendar year for services rendered during its trade or business. All individuals, except foreign agricultural workers on H-2A visas, must be reported regardless of the number of hours worked. Information required to be reported includes the independent contractor’s name, address, social security number, hire date, and date of birth.
Various options are available for businesses to report the necessary independent contractor information. Reporting may be accomplished by mailing or faxing a form to the state or by electronic filing. Prior to submission, the business must register under the Florida Child Support Services for Employers using the link below.
Use the Child Support Services for Employers website to report online. You can report individual records or upload your own reports with multiple individuals. When a service recipient reports individuals electronically, the reports may be made by two monthly transmissions, if necessary, but may not be less than 12 days or more than 16 days apart.
To report an individual, businesses may also print, complete and file the Florida New Hire Reporting Form and mail it to the state. The form should be mailed or faxed to:
Florida New Hire Reporting Center
P.O. Box 6500
Tallahassee, FL 32314-6500
Fax: (850) 656-0528 / Toll-Free Fax: 1 (888) 854-4762
For more information about these reporting requirements, consult with your Cherry Bekaert tax advisor or contact the Firm’s State Credits & Incentives leader.