Form 1099-MISC: Miscellaneous Information

VOIDWhat it is forPaper filing only. A checked VOID box tells IRS scanning equipment to skip that form on the sheet and go to the next one.Watch forNever check it on a paper correction. The IRS skips a voided form, so the correction is not entered into IRS records.How corrections workCORRECTEDWhat it is forMarks a return that corrects one you already sent to the IRS.Watch forThe steps depend on the error and how you filed: part H of Pub. 1099 for paper, Pub. 5717 for the IRIS Taxpayer Portal, Pub. 5718 for IRIS Application to Application.Type 1 vs Type 2 correctionsPayer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockBox 1: RentsWhat goes hereAll types of rent paid in the course of your business: office space and other real estate, machines (a bulldozer to level your parking lot), and pasture. Lease payments for coin-operated amusements and public housing rental assistance paid to project owners also go here.Threshold$2,000 or more to the payee in the year.Watch forRent paid to a real estate agent or property manager is not yours to report; the agent reports the rent it passes to the owner. A machine rented with an operator is split: the machine here, the operator's charge on Form 1099-NEC box 1a. Surface royalties go here too.Click to open the row in the box tablePayer's street addressStreet or P.O. box of the filer, where the recipient can write about the form. Not matched against IRS records.Payer's room or suiteSecond address line, optional.Box 2: RoyaltiesWhat goes hereGross royalties: oil, gas and other mineral royalties before severance taxes withheld, and royalties for patents, copyrights, trade names and trademarks. A publisher reports the gross amount paid to an author or literary agent, before fees and commissions.Threshold$10 or more. The $2,000 increase did not reach royalties.Watch forSurface royalties go in box 1. Payments for a working interest go on Form 1099-NEC box 1a. Timber royalties under a pay-as-cut contract go on Form 1099-S.Click to open the row in the box tableCalendar yearWhat goes hereThe four-digit calendar year the payments were made, not the year you file. Payments made in 2026 go on a form marked 2026, filed in early 2027.Watch forThe December 2026 revision is a continuous-use form: use it for 2026 and later years until the IRS replaces it, and never for years before 2026.The 2027 calendarPayer's city or townCity of the filer's address. A foreign filer gives the city and leaves the state blank.Payer's telephone numberRequired: a number the recipient can call about the form, with area code. The recipient copy must carry it.Box 3: Other incomeWhat goes hereIncome that fits no other box: prizes and awards not for services (game-show merchandise at fair market value, sweepstakes without a wager), taxable damages, a deceased employee's pay to the estate or beneficiary, medical research study payments and Indian gaming profits paid to tribal members.Threshold$2,000 or more.Watch forEmployee prizes go on Form W-2; awards for a nonemployee's services go on Form 1099-NEC box 1a. Damages for personal physical injury or sickness are not reported, but punitive damages are, even then. Wagering winnings go on Form W-2G.Click to open the row in the box tableBox 4: Federal income tax withheldWhat goes hereBackup withholding taken from the payments on this form, plus income tax withheld from Indian gaming profits paid to tribal members.ThresholdAny amount. File a Form 1099-MISC for every person you backup withheld from, however small the payment.Watch forBackup withholding applies to amounts in boxes 1, 2 (net of severance taxes), 3, 5 (cash paid to crew members only), 6, 8, 9 and 10. The total for the year is reported on Form 945.Click to open the row in the box tablePayer's state or provinceTwo-letter state code for a U.S. address; the province for a foreign one.Payer's countryWhat goes hereThe filer's country. Use the IRS country code list at IRS.gov/CountryCodes.Payer's ZIP or postal codeFive or nine digits for a U.S. address; the foreign postal code otherwise.Payer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe recipient's SSN, ITIN, ATIN or EIN, with hyphens: XXX-XX-XXXX for an SSN, ITIN or ATIN, XX-XXXXXXX for an EIN. Use the type of number that goes with the name on the form.Watch forYou may truncate it on the recipient's copy, never on the copy filed with the IRS. The payer's TIN is never truncated. For an attorney paid in box 10, the TIN is required but need not be certified.Match it before you fileBox 5: Fishing boat proceedsWhat goes hereFor the operator of a boat that normally has fewer than 10 crew members: each crew member's share of the proceeds from the catch, or the fair market value of a share paid in kind. Also cash of up to $100 a trip for extra duties such as mate, engineer or cook, when it depends on a minimum catch.ThresholdAny amount.Watch for"Fewer than 10" means the average operating crew on trips during the preceding 4 calendar quarters. Wages reportable on Form W-2 do not go here.Click to open the row in the box tableBox 6: Medical and health care paymentsWhat goes herePayments in the course of your business to each physician or other provider of medical or health care services, including payments by health, accident and sickness insurers. When the bill includes injections, drugs, dentures and similar items, report the whole payment.Threshold$2,000 or more.Watch forCorporations get this form, professional corporations included; name the corporation, not the individual who provided the care. Not reported: payments to pharmacies for prescription drugs, to tax-exempt or government hospitals and extended care facilities, and generally payments under an FSA or HRA.Click to open the row in the box tableRecipient's nameThe name the IRS has for this TIN: an individual's own name for an SSN, the legal name for an EIN; a DBA goes on the second line. This is what TIN matching compares.Which name goes firstBox 7: Direct sales of $5,000 or moreWhat goes hereAn X when you sold this person $5,000 or more of consumer products for resale anywhere other than a permanent retail store, on a buy-sell, deposit-commission or other commission basis. No dollar amount.Watch forReport the sales here or in Form 1099-NEC box 2, never both. Choosing the 1099-NEC makes the return due to the IRS by January 31. The recipient's copy can be a letter showing the sales with any commissions, prizes or awards.Click to open the row in the box tableBox 8: Substitute payments in lieu of dividends or interestWhat goes hereFor brokers: substitute payments received for a customer in lieu of dividends or tax-exempt interest (including accrued OID) while the customer's securities were on loan.Threshold$10 or more in the year.Watch forCustomers here include corporations, so the usual corporate exception does not apply. Tax-exempt organizations, the United States, states and foreign governments are not customers for this box.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Recipient's apartment or suiteSecond address line, optional. Keep it on its own line rather than appended to the street.Box 9: Crop insurance proceedsWhat goes hereCrop insurance proceeds paid by an insurance company to a farmer.Threshold$2,000 or more.Watch forNot reported when the farmer has told the insurer that expenses are capitalized under section 278, 263A or 447.Click to open the row in the box tableBox 10: Gross proceeds paid to an attorneyWhat goes hereGross proceeds paid to an attorney or law firm in connection with legal services but not for the attorney's own services, such as a settlement check. It applies even when the claimant is also named on the check.Threshold$600 or more.Watch forCorporations get this form when they provide legal services. The attorney's own fees go on Form 1099-NEC box 1a instead. A settlement of taxable damages paid through the claimant's attorney can need two returns: box 3 to the claimant and box 10 to the attorney.Click to open the row in the box tableRecipient's city or townCity of the mailing address, from the W-9 line 6.Box 11: Fish purchased for resaleWhat goes hereIf you buy fish for resale: the total cash paid in the year to a person in the business of catching fish. "Fish" covers all aquatic life.Threshold$600 or more in cash.Watch for"Cash" means coin and currency, cashier's checks, bank drafts, traveler's checks and money orders, not checks drawn on your own account. Keep a record of the date and amount of each payment; only the year's total is reported.Click to open the row in the box tableBox 12: Section 409A deferralsWhat goes hereOptional. If you complete it: the total deferred for this nonemployee during the year under all nonqualified plans, including earnings on current and prior deferrals.Threshold$2,000 or more, when you choose to report it.Watch forDeferrals for employees go on Form W-2, not here. Amounts that fail section 409A go in box 15.Click to open the row in the box tableRecipient's state or provinceTwo-letter state code; it also drives which state copies are needed when there is no withholding.State filing requirementsRecipient's countryWhat goes hereThe recipient's country. Use the IRS country code list at IRS.gov/CountryCodes.Watch forA foreign address is a reason to check whether the payee should have given you a Form W-8, with the payment reported on Form 1042-S instead.Foreign payeesRecipient's ZIP or postal codeFive or nine digits for a U.S. address, or the foreign postal code.Box 13a: Cash tipsWhat goes hereThe part of box 3 that is cash tips. Cash tips include tips paid in cash or charged by customers.Watch forNew for 2026 under P.L. 119-21 section 70201. Box 13a is a breakout of box 3, not an extra amount, and box 13b must say which occupation the tips came from.Click to open the row in the box tableBox 13b: Treasury Tipped Occupation Code(s)What goes hereThe Treasury Tipped Occupation Code for the payee's tipped work, up to two codes. Codes are listed at IRS.gov/TTOC.Watch forTips earned in more than two occupations: enter any two. If any tips came from an occupation that does not qualify, one of the codes must be 000.Click to open the row in the box tableFATCA filing requirementCheck it whenYou are a U.S. payer using this form to meet your chapter 4 (FATCA) reporting on a U.S. account, or a foreign financial institution reporting a U.S. account under the election in Treas. Reg. 1.1471-4(d)(5)(i)(A)Treas. Reg. 1.1471-4Treasury regulations, Cornell LII.Watch forChecking it makes the account number required. Most domestic payers paying rent, royalties or settlements leave it blank.Box 14: Overtime compensationWhat goes hereThe part of box 3 that is qualified overtime compensation: pay required by section 7 of the Fair Labor Standards Act above the individual's regular rate.Watch forOnly the premium counts: the "half" of time-and-a-half, not the whole overtime hour. New for 2026 under P.L. 119-21 section 70202.Click to open the row in the box tableBox 15: Nonqualified deferred compensationWhat goes hereAmounts deferred, with earnings, that are included in income under section 409A because the nonqualified deferred compensation plan fails section 409A.Threshold$2,000 or more.Watch forLeave out amounts already reported on a Form 1099-MISC, W-2 or corrected form for an earlier year, and amounts still subject to a substantial risk of forfeiture.Click to open the row in the box tableAccount numberWhat goes hereYour own account number for this recipient.Required whenYou file more than one Form 1099-MISC for the same recipient (it tells the returns apart), or you check the FATCA filing requirement box. The IRS encourages one on every form.Box 2nd-tin: D TIN not.Check it whenThe IRS has notified you twice within 3 calendar years that this payee gave you an incorrect TIN. The IRS then sends you no further notices about this account.Watch forDo not check it if both notices came in the same year, or if they relate to returns for the same year. For the two-notices rule those count as one notice, so no second B Notice is due.Open this box on the IRIS field mapBox 16: State tax withheldWhat goes hereState income tax withheld from this payment, if any. Up to two states, one per line.Watch forBoxes 16 to 18 are for your convenience and the IRS does not need them. States that take a paper copy get Copy 1; check each state's own filing rules.Click to open the row in the box tableBox 17: State/Payer's state no.What goes hereThe state's abbreviation and the payer's state identification number, the number that state assigned you.Watch forKeep each state's figures on its own line, separated by the dash line.Click to open the row in the box tableBox 18: State incomeWhat goes hereThe amount of the payment that belongs to that state. Optional.Watch forGive the recipient Copy 2 for the state income tax return.Click to open the row in the box table

Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.

Who must file Form 1099-MISC

File Form 1099-MISC for each person to whom you paid, in the course of your trade or business: at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest; at least $600 in gross proceeds to an attorney or for fish purchased for resale; any fishing-boat proceeds; and at least $2,000 in rents, prizes and awards, other income, medical and health care payments, crop insurance proceeds, section 409A deferrals or nonqualified deferred compensation. Also file for anyone from whom you backup withheld, regardless of amount.

Three categories are reportable even when the payee is a corporation: medical and health care payments (box 6), gross proceeds paid to an attorney (box 10), and cash purchases of fish for resale (box 11), plus substitute payments (box 8). Everything else follows the corporate exception.

Threshold: $2,000, rents, prizes and other income, medical payments, crop insurance (after 2025); royalties and substitute payments $10; attorney gross proceeds and fish purchases $600; fishing-boat proceeds and 409A all amounts.

What is reported, box by box

Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.

Payments that are not reported on Form 1099-MISC

• Payments to corporations other than boxes 6, 8, 10 and 11.
• Compensation for services by non-employees: that is the 1099-NEC.
• Card and third-party-network payments (1099-K by the processor); merchandise, freight, storage; wages and employee expense reimbursements (W-2).
• Rent paid to a property manager or real estate agent (the agent files to the owner); payments to tax-exempt organizations and governments.
• Excess golden parachute payments, which moved to the 1099-NEC (box 3) for 2025.

Due dates and extensions

An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.

For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.

Backup withholding and TIN matching

Rents, royalties, prizes, medical payments and attorney gross proceeds are all reportable payments under sections 6041, 6045(f) and 6050N, so 24% backup withholding applies for a missing TIN or after a CP2100. The one nuance on this form is the threshold: backup withholding on rent starts once payments to that payee reach the reporting threshold ($2,000 for 2026 under IRC 3406(b)(6)IRC 3406Internal Revenue Code, Cornell LII as amended), while an attorney's gross proceeds are withheld on from $600. Report withholding in box 4 and on Form 945.

Form 1099-MISC payers are eligible for the IRS TIN Matching program.

Name and TIN errors on this form

Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-MISC:

• Property owners paid rent. Individual landlords give a business name, a spouse's SSN, or a trust name with a personal SSN. The pair on line 1 and the TIN box must be what the SSA or IRS holds; see the property management page.
• Settlement payments. Box 10 goes to the law firm under the firm's EIN; the claimant's box 3 return goes under the claimant's SSN. Putting the claimant's name on the attorney's return is a Type 2 correction later.
• Medical providers. Group practices bill under a group EIN and individual NPIs; the 1099 name must be the legal name on the group's CP 575 or Letter 147C, not the practice's trade name.
• Estates. Post-death payments go to the estate's EIN with the estate's name, or to the beneficiary's SSN, never the decedent's SSN.

The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.

Recipient statements and substitutes

The recipient statement for Form 1099-MISC need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.

Corrections and state copies

A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.

Form 1099-MISC is a Combined Federal/State Filing program form: e-file it with the CF/SF election and the IRS forwards it to participating states. Whether that satisfies a given state, or the state wants a direct filing with its own transmittal, is on each state pages.

In the Internal Revenue Bulletin

Guidance published in the weekly Bulletin that bears on this form, 2024 to date; what each document does, not its text.

• The separate reporting of cash tips, the occupation code and overtime compensation was added by the 2025 tax law for tax years beginning after December 31, 2024, so it technically applied to 2025 payments before the forms had boxes for it. Notice 2025-62 waives the 6721 and 6722 penalties for leaving those items off tax year 2025 returns and statements, provided the return is otherwise complete and correct; the 2026 forms carry the boxes and no relief has been announced for 2026.
• The occupation codes are the Treasury Tipped Occupation Codes (TTOC), a three-digit code per occupation grouped by hundreds (100s beverage and food service, 200s entertainment and events, and so on), proposed in REG-110032-25, which lists the occupations that customarily and regularly received tips on or before December 31, 2024, with descriptions, examples and the related SOC codes. Notice 2025-69 is the payee-side guidance on claiming the tips and overtime deductions from the statements.
• The $2,000 threshold comes from the 2025 tax law; REG-113229-25 proposes to write it into the 6041, 6041A and backup withholding regulations (and to index it after 2026), applying to payments made on or after January 1, 2026.

Questions people ask about Form 1099-MISC

Other federal forms

1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table

Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026); Pub 1099 (2026); IRC 6041IRC 6041Internal Revenue Code, Cornell LII, 6045(f), 6050N, 3406(b)(6); Internal Revenue Bulletin: Notice 2025-62; REG-110032-25; REG-113229-25. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.

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