I am a sole proprietor with a small bookkeeping service. My clients want me to file 2014 1099's for them. I was reading how to do this on the IRS website for reporting agents. I would like to become a reporting agent. However, the IRS website specifically states that only companies can become reporting agents, not individuals..so I cannot become a reporting agent as a sole proprietor, only if I register a company name, etc.?? Am I understanding what I am reading? I need to shed some light on this quickly since 2015 is around the corner. Here is a link where I got my information.
Reporting Agents File (RAF)
thanks.