Every January, self-managed HOA boards scramble to figure out which landscapers, plumbers, and contractors crossed the IRS's $600 reporting threshold. LotWize tracks it automatically from the ledger — no spreadsheet, no manual vendor tally, no year-end guesswork.
Late January is when a lot of volunteer HOA treasurers discover a problem they didn't know they had: the IRS requires a Form 1099-NEC for every unincorporated vendor the association paid $600 or more during the year for services, and nobody kept a running tally. So the treasurer opens twelve months of check registers and bank statements and starts adding up payments to the landscaper, the pool maintenance company, the handyman who fixed three different things in March, June, and October — hoping the math holds up if the HOA ever gets audited.
LotWize's 1099-NEC vendor report, at /board/reports/1099, removes the January scramble by computing the answer continuously, from the same ledger the board already uses to track expenses. It's a small feature next to LotWize's AI tools, but it's the kind of unglamorous accounting work that determines whether a self-managed board is actually audit-ready or just hoping nobody asks.
The $600 threshold itself is simple. What makes 1099 tracking error-prone for a volunteer board is everything around it:
The threshold is cumulative and per-vendor, not per-payment. A landscaper paid $200 a month for lawn care crosses $600 by March, but no single payment looks like a reporting trigger. A board reviewing invoices one at a time has no natural moment where the threshold becomes visible — it only shows up if someone sums a full year of payments to that specific vendor.
Not every payment method counts. The IRS 1099-NEC exists so the government has a paper trail on non-employee compensation. But if a vendor was paid by credit or debit card, the card processor already reports that payment to the IRS on a Form 1099-K. Including card payments in a board's own 1099-NEC total doesn't just add extra work — it double-reports the same money under two different forms, which is its own kind of audit flag.
Payments to one vendor can be split across categories. A pool company might get paid for routine maintenance under one expense category and a repair under another. Both count toward the same $600 threshold, but a board scanning category-by-category reports can miss that they belong to the same payee.
None of this requires sophisticated logic to get right. It requires someone doing arithmetic correctly across an entire year of records without missing a row — which is exactly the kind of task that's tedious enough for a volunteer treasurer to get wrong, and expensive enough to get wrong (an HOA that doesn't file a required 1099-NEC can face IRS penalties per missed form) that it shouldn't be left to a manual tally.
The feature lives at app/(board)/board/reports/1099/page.tsx, gated behind requireFeaturePage("hasFinancialReports") — a Growth-tier-and-above check (lib/billing.ts's isGrowthPlus, covering the growth, pro, pmc, hybrid_growth, and hybrid_pro plan tiers). A board on the Growth plan or higher sees a year selector for the current year and the two prior years, and a table of every vendor that crossed the threshold for the selected year.
The computation itself is split cleanly into a query layer and a pure function, which is worth calling out because it's the part that makes the number trustworthy rather than just plausible-looking.
lib/reports/form-1099-queries.ts's get1099Report(organizationId, year) pulls every row from the expense table for that organization where paymentStatus is "paid" and paidAt falls inside the requested calendar year — vendor ID, vendor name, amount in cents, and payment method. That raw list is handed to lib/reports/form-1099.ts's aggregate1099Vendors(), a deliberately pure, dependency-free function: no database, no side effects, just an array of payments in and an array of reportable vendors out.
Inside that function, the logic mirrors the three problems above almost line for line:
if (p.paymentMethod === "card") continue; — filtered out before anything else, because the card processor's own 1099-K already covers it.paidAt.getFullYear() === opts.year don't contribute to that year's total, so a payment made in the last week of December doesn't accidentally get counted against January's report.vendorId (falling back to vendor name for vendors without a linked record) and accumulated into a running total and payment count — regardless of which expense category each payment was logged under.FORM_1099_THRESHOLD_CENTS = 60_000 — $600, matching the IRS's own figure exactly, as a named constant rather than a number buried in a query. Only vendors whose yearly total meets or exceeds that threshold make it into the final report.The report page renders that output as a table — vendor name, number of payments, total paid — with a running sum in the footer, plus a year switcher so a board can pull last year's numbers when a bookkeeper or CPA asks for them retroactively.
It's worth being precise about the boundary here, because "1099 report" can sound like more than what this is. LotWize doesn't file the 1099-NEC with the IRS, generate the form PDF, or mail copies to vendors — those steps still happen outside the platform, through a payroll service, an accountant, or the IRS's own e-file system. What LotWize replaces is the part that actually causes errors: figuring out which vendors and dollar amounts belong on those forms in the first place.
It also doesn't guess. If a board hasn't logged a vendor payment through LotWize's expense tracking — say, a one-off cash payment recorded in a personal notebook instead of the system — that payment isn't in the ledger, so it can't appear in the report. The report is only as complete as the HOA's actual expense records, which is a reason to route vendor payments through LotWize consistently rather than a limitation unique to this feature.
Say a self-managed HOA paid its landscaping company $175 a month by ACH all year ($2,100 total), paid a handyman $450 by check in March and another $380 by check in September for two unrelated repairs ($830 total), and paid its pest control service $65 a month by credit card ($780 total). Pulling up /board/reports/1099 for that year shows two rows: the landscaper at $2,100 across 12 payments, and the handyman at $830 across 2 payments — both above the $600 threshold and both paid by a method the IRS doesn't already have visibility into. The pest control company doesn't appear at all, even though $780 is well over $600, because every payment went through a card and the processor's 1099-K already covers it. That's the exact distinction a treasurer doing this by hand is most likely to get wrong — either by including a vendor twice or missing that a split-category vendor crossed the line.
2026 Update: The 1099-NEC vendor report is live at
/board/reports/1099for LotWize boards on the Growth plan and above, covering the current year and the two prior years. See LotWize's self-managed HOA tools or start a free trial to check your own vendor payments against the threshold.
LotWize computes 1099-NEC reportable vendors automatically from paid expense records — a board never has to manually tally a year of check and ACH payments to figure out who crossed the IRS's $600 threshold.
Card payments are excluded by design, because the card processor already reports them on a Form 1099-K — including them would double-report the same payment under two different tax forms.
The aggregation logic is a pure, tested function (
aggregate1099Vendors) separate from the database query — the same threshold and grouping rules run identically every time, with no room for the kind of arithmetic slip a manual spreadsheet tally is prone to.The report groups by vendor across every expense category, so a vendor paid under two different line items (say, routine maintenance and a repair) is still correctly totaled as one payee.
This is a Growth-plan-and-above feature covering the current year and the two prior years — useful both for year-end filing prep and for pulling historical numbers when a CPA or bookkeeper asks retroactively.
The report identifies which vendors and amounts are reportable; it doesn't generate, file, or mail the 1099-NEC forms themselves — that step still runs through a payroll service, accountant, or the IRS's e-file system.
It's a board-facing report at /board/reports/1099 that automatically identifies which vendors an HOA paid $600 or more in check or ACH payments during a calendar year — the threshold at which the IRS requires a Form 1099-NEC. It's available to LotWize boards on the Growth plan and above.
Because the card processor already reports those payments to the IRS on a separate form, the 1099-K. Including card payments in the HOA's own 1099-NEC total would report the same payment twice under two different forms, which creates a discrepancy rather than solving one. LotWize's aggregation logic filters out any payment where the recorded method is card before totaling.
No. The report tells a board exactly which vendors and dollar amounts are reportable, but filing the actual forms with the IRS and sending copies to vendors is still a separate step, typically handled through an accountant, a payroll/1099 filing service, or the IRS's own e-file portal. LotWize solves the part where boards previously had to manually figure out who belongs on those forms.
All of it. The report sums every check and ACH payment to a given vendor across the full calendar year, regardless of which expense category each individual payment was logged under. A handyman paid for a repair in March and a different repair in September is totaled as one vendor relationship, not treated as two separate sub-$600 payments.
Yes. The report page includes a year selector covering the current year and the two years before it, so a board can pull historical numbers when a bookkeeper or CPA needs them after the fact — not just during active year-end filing prep.
LotWize handles violations, resident questions, dues reminders, and meeting packets automatically — so your board gets its time back.
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