Fill out 1099-MISC (Miscellaneous Information) online
The 1099-MISC reports various types of miscellaneous payments including rent, royalties, prizes, awards, medical and healthcare payments, and crop insurance proceeds. It was previously used for nonemployee compensation, which now has its own form (1099-NEC).
How to fill out 1099-MISC (Miscellaneous Information)
Enter payer information
Fill in the paying entity name, address, phone number, and TIN (EIN or SSN) in the upper left section.
Enter recipient information
Add the recipient's name, address, and TIN. This should match the information on their W-9.
Report payments by type
Enter amounts in the correct box: Box 1 for rents, Box 2 for royalties, Box 3 for other income, Box 6 for medical payments, Box 10 for crop insurance proceeds.
Report any withholding
Enter federal income tax withheld in Box 4 and state tax withheld in the state information section if applicable.
Distribute copies
Send Copy A to the IRS, Copy 1 to the state tax department, Copy B to the recipient, and keep Copy C for your records.
About 1099-MISC (Miscellaneous Information)
Who needs this form
Any business or person that paid $600 or more in rent, prizes and awards, or other income payments; $10 or more in royalties; or made direct sales of $5,000 or more of consumer products for resale.
Where to submit
File Copy A with the IRS by the applicable IRS filing deadline for the filing year (paper and electronic deadlines can differ). Send Copy B to the recipient by the deadline listed in the latest official instructions.
Source and content freshness
- Reviewed: 2026-02-16
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Reporting nonemployee compensation on 1099-MISC instead of 1099-NEC
- Using the wrong box for the type of payment
- Missing different deadlines for recipient copies vs IRS filing
- Not filing for payments made via credit card (reported on 1099-K instead)
Frequently asked questions
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Do I use 1099-MISC or 1099-NEC for contractor payments?
Use the 1099-NEC for nonemployee compensation (payments to freelancers and contractors). The 1099-MISC is for other payment types like rent, royalties, and prizes. The 1099-NEC was separated from the 1099-MISC starting in tax year 2020.
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