Date: January 30th, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 90 minutes

Description:

State-level information reporting and sales and use tax compliance have become increasingly complex and critical for organizations of all sizes. As more states partner with the IRS to enhance enforcement and share data, organizations face heightened scrutiny on payments and transactions that may not have been properly reported.

This quarterly update, led by industry expert and corporate tax attorney Steven D. Mercatante, Esq., provides a comprehensive overview of evolving state 1099 reporting, sales and use tax obligations, and combined federal/state filing programs. Participants will explore practical methods for identifying reporting responsibilities, managing multi-state compliance risks, and adapting to recent legislative and regulatory changes.

Through real-world examples and best-practice insights, attendees will gain the tools to streamline their reporting processes, minimize compliance risks, and respond effectively to new enforcement trends in state and local taxation.

Topics Covered

• State Tax Rules: Core state and local tax concepts every organization must understand.
• Jurisdiction Determination: How to identify which states have authority over your organization’s business operations.
• Combined Federal/State Filing Programs: Benefits, limitations, and current developments.
• State 1099 Reporting Requirements: Detailed review of key state-specific filing obligations.
• Sales and Use Tax Compliance: Understanding recent changes and emerging risks.
• State Reporting Requirements: Identifying which states impose reporting responsibilities on your organization.
• Common Compliance Challenges: Frequent errors and enforcement triggers.
• Best Practices and Solutions: Proven methods for improving accuracy, efficiency, and risk management in reporting processes.

Session Highlights

• Recent Legislative and Regulatory Updates: Key changes impacting state 1099 reporting and sales/use tax compliance.
• Multi-State Compliance Focus: How IRS–state partnerships are changing enforcement strategies.
• Combined Federal/State Filing Programs: Understanding the benefits, limitations, and current developments.
• State Jurisdiction Rules: Determining which states can tax or require reporting for your organization’s activities.
• Risk Mitigation Strategies: Proactive methods to avoid penalties and audit exposure.
• Best Practices for Reporting Efficiency: Tools and processes to streamline compliance across multiple states.
• Expert Insights: Real-world guidance from Steven D. Mercatante, Esq., on addressing common compliance challenges.

Credits and Other information:

• Recommended CPE credit – 1.5
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 90 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Steven Mercatante

Principal and founder of TIR Consulting, LLC.

He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for Convey Compliance Systems, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, Progressive Business Conferences, The Center for Competitive Management, and more.

He is also a published author, with numerous articles published on tax and financial law, and he has authored and published a series of tax guides on topics such as: W-9/1099 & W-8/1042-S compliance and reporting, payment cards, U.S. State & Local Reporting, worker compensation issues, international tax compliance, and more.