By Steve Koch, Treasurer Primary Care Financial 2026 payments to be filed January 2027. General educational guidance, not tax advice for a specific situation. Check with your accountant on your own facts. The 60-Second Version If your business pays an unincorporated vendor $2,000 or more in a year for services, you probably owe them a Form 1099-NEC by January 31. Collect a W-9 before you pay anyone new, and you'll have everything you need at year-end. New threshold: $2,000. F

Why offer a Berk Perk benefit to your customers? It’s an opportunity to put your business in front of new customers, creates an added reason to visit, encourages repeat business, increases brand awareness and builds awareness within our community.

There are so many reasons to attend Berkley Street Fest, but we've narrowed it down to five.