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Form 1099-MISC in short
Form 1099-MISC reports certain payments a business made during the year that are not wages and not pay for services, such as rents, royalties, prizes and awards, medical payments and gross proceeds paid to attorneys. The payer files it with the IRS and gives a copy to the person paid. Pay for contractor services goes on Form 1099-NEC instead.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2026 (checked 2026-10-25) |
| Who fills it in | A business, nonprofit or government agency that made reportable payments in the course of its trade or business. Personal payments are not reportable. |
| Who receives it | The IRS gets Copy A. The recipient gets Copy B. Copies 1 and 2 are for state tax departments and the recipient's state return when required. |
| Where to send it | File with the IRS electronically, for example through the free IRS Information Returns Intake System (IRIS), or on official scannable paper forms. If you have 10 or more information returns in total, you are generally required to e-file. For paper filing addresses, see Pub. 1099, General Instructions for Certain Information Returns. |
| Deadline | Give the recipient their copy by January 31. File with the IRS by February 28 on paper, or March 31 if you file electronically. If you report direct sales in box 7 on Form 1099-NEC instead, that form is due January 31. Weekend and holiday dates move to the next business day. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The December 2026 revision is for reporting 2026 payments, filed in early 2027. The official instructions say the minimum threshold for many payments increased to $2,000 for tax years beginning after 2025, and may be adjusted for inflation starting in calendar year 2027. This covers rents, prizes and awards, other income, medical and health care payments, crop insurance proceeds and others. Royalties stay at $10 and gross proceeds paid to attorneys stay at $600. New boxes were added: 13a cash tips, 13b Treasury Tipped Occupation Code (TTOC), and 14 overtime compensation. The FATCA filing requirement checkbox is no longer numbered box 13; it now sits next to the recipient's details. Payer and recipient address fields are now split into separate boxes. For 2025 payments, use the prior revision.
How to fill out Form 1099-MISC, line by line
| Payer | Payer's name, address and telephone number The business making the payment enters its legal name, full address and phone number. |
| Payer's TIN and Recipient's TIN | Taxpayer identification numbers The payer's EIN and the recipient's SSN, ITIN or EIN from their Form W-9. The recipient's copy may show only the last four digits of their TIN. |
| Recipient | Recipient's name and address The name and address of the person or business that was paid. |
| FATCA filing requirement | FATCA checkbox Checked only by certain financial institutions reporting under FATCA rules. Most small businesses leave it blank. |
| Account number | Account number Required only if you file more than one Form 1099-MISC for the same recipient. |
| Box 1 | Rents Rent payments of $2,000 or more for the year under the current instructions, such as office or equipment rent. |
| Box 2 | Royalties Royalties of $10 or more, for example from copyrights, patents, or oil, gas and mineral properties. |
| Box 3 | Other income Other reportable income of $2,000 or more under the current instructions, such as prizes and awards not for services and taxable damages. |
| Box 4 | Federal income tax withheld Backup withholding or withholding on Indian gaming profits. A 1099-MISC is required whenever you backup withheld, whatever the amount. |
| Box 5 | Fishing boat proceeds Amounts paid to a fishing boat crew member who is treated as self-employed. |
| Box 6 | Medical and health care payments Payments to doctors and other health care providers in your business, including payments to corporations. |
| Box 7 | Direct sales of $5,000 or more Check the box if you sold $5,000 or more of consumer products to the recipient for resale. You can report this on Form 1099-NEC box 2 instead, but only on one form. |
| Boxes 8 to 12 | Substitute payments, crop insurance, attorney proceeds, fish purchased, section 409A deferrals Specialized payments. Box 10 is gross proceeds of $600 or more paid to an attorney, for example in a legal settlement. Most small businesses leave these blank. |
| Boxes 13a, 13b and 14 | Cash tips, TTOC, overtime compensation New boxes for 2026. Cash tips and qualified overtime already included in box 3, and the Treasury Tipped Occupation Code. |
| Box 15 | Nonqualified deferred compensation Income as a nonemployee under a deferred compensation plan that does not meet section 409A rules. |
| Boxes 16 to 18 | State tax withheld, state and payer's state number, state income Used for state reporting where it applies. |
Common mistakes to avoid
- Reporting pay for contractor services on 1099-MISC. Nonemployee compensation goes on Form 1099-NEC.
- Printing Copy A from the IRS PDF and mailing it. The red Copy A on irs.gov is not scannable, and the IRS may charge a penalty for forms it cannot scan.
- Filing paper when you have 10 or more information returns in total. You are generally required to e-file.
- Using the old box layout from the April 2025 form. In the December 2026 revision, box 13 is now cash tips (13a) and TTOC (13b), box 14 is overtime compensation, and the FATCA checkbox is no longer box 13.
- Mixing up deadlines. The recipient copy is due January 31, but the IRS filing is due February 28 on paper or March 31 electronically.
- Leaving out attorneys. Gross proceeds paid to an attorney are reportable even when the law firm is a corporation.
- Reporting direct sales of $5,000 or more on both 1099-MISC and 1099-NEC. Report them on only one form.
- Checking the VOID box when filing a paper correction. The IRS scanner then ignores the form.
Questions about Form 1099-MISC
What is the 1099-MISC threshold for 2026?
The December 2026 IRS instructions list $2,000 or more for rents, prizes and awards, other income, medical and health care payments, crop insurance proceeds and some others. Royalties are reported at $10 or more, and gross proceeds paid to attorneys at $600 or more. For 2025 payments, the prior revision applies.
When is Form 1099-MISC due?
Give the recipient their copy by January 31. File with the IRS by February 28 if you file on paper, or March 31 if you file electronically.
Do I need a 1099-MISC for rent I paid?
If you paid rent in the course of your business and the total for the year reaches the threshold, generally yes, in box 1. Payments to corporations are generally not reportable. Personal payments, such as rent for your own home, are not reportable.
Can I print Form 1099-MISC from the IRS website?
You can print Copy B and the other black copies to give to the recipient. Do not print and file Copy A from the PDF, because it is not scannable. Order official forms from IRS.gov/EmployerForms or e-file through IRIS.
Should I use 1099-MISC or 1099-NEC?
Use Form 1099-NEC for pay for services by a nonemployee. Use Form 1099-MISC for rents, royalties, prizes and awards, attorney gross proceeds and the other payment types listed on the form.
I received a 1099-MISC that is wrong. What should I do?
The recipient instructions say to contact the payer. If you cannot get it corrected, attach an explanation to your tax return and report your information correctly.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.