1099-MISC

Miscellaneous Information

Agency
IRS
Revision
Rev. December 2026
Fillable fields
179
Pages
6
Official source
IRS form page
Checked
October 21, 2026
Fill 1099-MISC online
Page 1 of form 1099-MISC

Form 1099-MISC: Miscellaneous Information

Form 1099-MISC, Miscellaneous Information, is an information return. A payer files it with the IRS and furnishes a copy to the person it paid. The instructions say to file it "for each person in the course of your business" to whom certain payments were made during the year, such as rents, royalties, prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, fishing boat proceeds and gross proceeds paid to an attorney.

The December 2026 revision is a continuous-use form. The instructions say to use it to file 2026 information with the IRS in early 2027 and for later years until a superseding revision is issued. This revision adds boxes 13a for cash tips, 13b for Treasury Tipped Occupation Codes and 14 for overtime compensation, and splits the payer and recipient addresses into separate entry boxes.

Copies 1, B and 2 can be filled out free in your browser on this page and downloaded without an account. The PDF says Copy A printed from it is for information only and is not scannable.

Top of page 1 of Form 1099-MISC: Miscellaneous Information, as printed by IRS

What's on Form 1099-MISC

Payer and recipient blocks

Names, separate address boxes, telephone number, both TINs, an account number, the FATCA filing requirement box and the 2nd TIN not. box.

Boxes 1 to 4

Rents, royalties, other income and federal income tax withheld.

Boxes 5 to 8

Fishing boat proceeds, medical and health care payments, a checkbox for direct sales totaling $5,000 or more of consumer products for resale, and substitute payments in lieu of dividends or interest.

Boxes 9 to 12

Crop insurance proceeds, gross proceeds paid to an attorney, fish purchased for resale and section 409A deferrals.

Boxes 13a to 15

Cash tips, the Treasury Tipped Occupation Code (TTOC), overtime compensation and nonqualified deferred compensation. Boxes 13a and 14 show amounts already included in box 3.

Boxes 16 to 18

State tax withheld, the state and payer's state number, and state income, for up to two states.

How to fill out Form 1099-MISC

  1. 1

    Payer and recipient

    Enter both names, addresses and TINs. The instructions say to enter the recipient's TIN with hyphens, XXX-XX-XXXX for an SSN, ITIN or ATIN and XX-XXXXXXX for an EIN. The recipient's TIN may be truncated on payee statements but not on the copy filed with the IRS.

  2. 2

    Calendar year and account number

    Enter the 4-digit calendar year. The instructions say an account number is required when the payer files more than one Form 1099-MISC for a recipient with multiple accounts, or checks the FATCA box.

  3. 3

    Amount boxes

    Report each payment in its own box. The instructions say the IRS uses this information to determine whether the recipient has properly reported the payment.

  4. 4

    Tips and overtime

    Box 13a holds the total cash tips included in box 3. Box 14 holds qualified overtime included in box 3; the instructions say only the "half" portion of "time-and-a-half" is reported there.

  5. 5

    State boxes

    Boxes 16 to 18 are for the payer's convenience and need not be completed for the IRS. Keep each state's information separated by the dash line.

Why fill Form 1099-MISC on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Due dates, copies and corrections

Due dates

The instructions say to furnish payee statements by January 31 and file with the IRS by February 28, or March 31 if filing electronically. A due date on a Saturday, Sunday or legal holiday moves to the next business day.

Electronic filing

The PDF says a payer with 10 or more information returns in the aggregate may be required to e-file, and points to the free Information Return Intake System (IRIS).

Copy A

The PDF says Copy A is shown in red for information only and self-printed copies are not scannable: "Do not print and file copy A of this PDF." Official scannable forms can be ordered at IRS.gov/EmployerForms.

Recipient copies

Copy B and the other black copies may be downloaded and printed to furnish the information to the recipient. The instructions say Copies 1, B and 2 are fillable online.

Corrections

To correct a paper form already sent to the IRS, the instructions point to part H of Pub. 1099 and say not to check the VOID box on the correction.

Related forms

Who files Form 1099-MISC?

  • Businesses making reportable payments

    The instructions list at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest, and at least $2,000 in rents, prizes and awards, other income, medical and health care payments and crop insurance proceeds.

  • Nonprofits and government agencies

    The instructions say nonprofit organizations are considered to be engaged in a trade or business for these rules, and payments by federal, state or local government agencies are also reportable.

  • Payers of attorney settlements

    Gross proceeds of at least $600 paid to an attorney in connection with legal services, such as a settlement, go in box 10. The instructions say the usual exemption for payments to corporations does not apply to legal services.

  • Payers who backup withheld

    The instructions say a Form 1099-MISC is also filed for each person from whom federal income tax was withheld under the backup withholding rules, regardless of the amount of the payment.

  • Recipients

    The person who was paid receives Copy B. Its instructions say where each box is reported, such as rents on Schedule E (Form 1040) and other income on Schedule 1 (Form 1040).

  • Not for wages or card payments

    Wages go on Form W-2, payment card and third party network transactions on Form 1099-K, canceled debts on Form 1099-C, and nonemployee compensation on Form 1099-NEC.

The payer completes the form, files Copy A with the IRS and gives Copy B to the recipient. The instructions say to report only payments made in the course of a trade or business; personal payments are not reportable.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 1099-MISC

What is the difference between Form 1099-MISC and Form 1099-NEC?

Nonemployee compensation, including attorneys' fees of $2,000 or more, goes in box 1a of Form 1099-NEC. Gross proceeds paid to an attorney, such as a settlement, go in box 10 of Form 1099-MISC.

What changed in the December 2026 revision?

The instructions list new boxes 13a and 13b for cash tips and tipped occupation codes, box 14 for overtime compensation, separate address boxes, and a $2,000 reporting threshold for certain payments for tax years beginning after 2025.

When are the copies due?

The instructions say January 31 for the recipient's statement, and February 28 on paper or March 31 electronically for the IRS.

Can I print Copy A from this PDF and mail it?

The PDF says no. Copy A printed from it is not scannable and the IRS may impose a penalty for filing forms it cannot scan. Copy B and the other black copies can be printed.

Are payments to corporations reported?

Generally not. The instructions list exceptions that are reported, including medical and health care payments, fish purchased for resale, substitute payments and gross proceeds paid to an attorney.

What if my Form 1099-MISC is wrong?

The recipient instructions say to contact the payer. If the form cannot be corrected, attach an explanation to the tax return and report the information correctly.