Form 1099-MISC: Miscellaneous Information Online

What is 1099-MISC?

Form 1099-MISC covers miscellaneous reportable payments: $600 or more of rent, prizes and awards, medical and health care payments, gross proceeds to attorneys (settlements), and several specialty boxes, plus royalties from just $10. Since the 1099-NEC returned in 2020, contractor service payments no longer belong on the MISC.

Recipient copies are due by January 31; IRS filing is due February 28 on paper or March 31 electronically.

Who files 1099-MISC?

Businesses paying $600+ in rent to a landlord who is not a corporation
Payers of royalties of $10 or more
Businesses paying prizes, awards, or legal settlements
Payers of medical and health care payments to providers

How to fill out 1099-MISC

Enter payer and recipient details, using the W-9 the recipient provided.
Put each payment in its correct box: rent in 1, royalties in 2, other income in 3, and so on.
Give the recipient their copy by January 31.
File with the IRS electronically through IRIS, or by mail on official scannable stock only.

Worth knowing: As with the 1099-NEC, Copy A must be e-filed or submitted on official scannable stock, never printed from a downloaded PDF.

Quick fill 1099-MISC on this page

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 3 45 fields

Page 2. Copy 1. For calendar year. 4 digit year.

VOID

CORRECTED

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

F A T C A filing requirement.

Account number (see instructions)

1. Rents

2. Royalties

3. Other income

4. Federal income tax withheld

5. Fishing boat proceeds

6. Medical and health care payments

7. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

8. Substitute payments in lieu of dividends or interest

9. Crop insurance proceeds

10. Gross proceeds paid to an attorney

11. Fish purchased for resale

12. Section 409A deferrals

13a. Cash tips

13b. T T O C. 1.

13b. T T O C. 2.

14. Overtime compensation

15. Nonqualified deferred compensation

16. 1. State tax withheld

16. 2. State tax withheld

17. 1. State/Payer’s state no.

17. 2. State/Payer’s state no.

18. 1. State income

18. 2. State income

Page 4 44 fields

Page 3. Copy B. For calendar year. 4 digit year.

CORRECTED (if checked)

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

F A T C A filing requirement.

Account number (see instructions)

1. Rents

2. Royalties

3. Other income

4. Federal income tax withheld

5. Fishing boat proceeds

6. Medical and health care payments

7. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

8. Substitute payments in lieu of dividends or interest

9. Crop insurance proceeds

10. Gross proceeds paid to an attorney

11. Fish purchased for resale

12. Section 409A deferrals

13a. Cash tips

13b. T T O C. 1.

13b. T T O C. 2.

14. Overtime compensation

15. Nonqualified deferred compensation

16. 1. State tax withheld

16. 2. State tax withheld

17. 1. State/Payer’s state no.

17. 2. State/Payer’s state no.

18. 1. State income

18. 2. State income

Page 6 44 fields

Page 5. Copy 2. For calendar year. 4 digit year.

CORRECTED (if checked)

PAYER’S name

Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

State or province

Country

ZIP or foreign postal code

F A T C A filing requirement.

Account number (see instructions)

1. Rents

2. Royalties

3. Other income

4. Federal income tax withheld

5. Fishing boat proceeds

6. Medical and health care payments

7. Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale.

8. Substitute payments in lieu of dividends or interest

9. Crop insurance proceeds

10. Gross proceeds paid to an attorney

11. Fish purchased for resale

12. Section 409A deferrals

13a. Cash tips

13b. T T O C. 1.

13b. T T O C. 2.

14. Overtime compensation

15. Nonqualified deferred compensation

16. 1. State tax withheld

16. 2. State tax withheld

17. 1. State/Payer’s state no.

17. 2. State/Payer’s state no.

18. 1. State income

18. 2. State income

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Frequently asked questions

Rent paid to a property manager, who gets the form?

The property management company, not the owner; the manager then reports to the owner. Payments to corporations for rent are exempt.

MISC or NEC for a settlement paid to an attorney?

Gross proceeds paid to an attorney in a settlement go in box 10 of the MISC. Fees for the attorney’s own services go on a 1099-NEC.

Form 1099-MISC, Miscellaneous Information

What is 1099-MISC?

Who files 1099-MISC?

How to fill out 1099-MISC

Quick fill 1099-MISC on this page

Frequently asked questions

Related forms

Form 1099-NEC, Nonemployee Compensation

Form W-9, Request for Taxpayer Identification Number

Schedule C, Profit or Loss From Business