2018 - Township Officer compensation is a W2 item. 1099 is not the
correct form and the W2 must be filed for any amount, even if the
compensation is less than $600. There is a $530 dollar fine for
each W2 you fail to file. The deadline for giving W-2 to employees
and filing the IRS 941 or 944 is January 31. Jan 31 is also the
deadline for filing 1099 MISC to unincorporated
entities/individuals that the township paid $600 or more for
services during a calendar year.