The IRS requires several types of information returns to be filed annually for certain types of payments.   The Accounts Payable (AP) Office files IRS Form 1099-MISC (Miscellaneous Income) which is an information return used to report payments made to suppliers. They also file IRS Form 1099-NEC (Non-Employee Compensation) which is an information return used to report payments made to individuals who provided services to the Institute but are not employees. The AP website includes helpful information related to these forms - 1099-MISC, 1099-NEC. The BuzzCard Center files IRS Form 1099-K (Payment Card and Third-Party Network Transactions) which is an information return used to report the gross amount of reportable transactions for credit, debit or stored value cards and for payment apps or online marketplaces.