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Free IRS 1099-MISC Form

The IRS 1099-MISC form is a tax document used to report various types of income that are not classified as wages, salaries, or tips. This form is commonly utilized by businesses to report payments made to independent contractors and other non-employees. Understanding how to accurately fill out the 1099-MISC form is essential for ensuring compliance with tax regulations.

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Contents

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Attention:

Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient.

If you have 10 or more information returns to file, you may be required to file e-file. Go to IRS.gov/InfoReturn for e-file options.

If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If you want to file them on paper, you can place an order for the official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.

See Publications 1141, 1167, and 1179 for more information about printing these forms.

9595

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP

Rents

OMB No. 1545-0115

or foreign postal code, and telephone no.

Form 1099-MISC

Miscellaneous

Royalties

(Rev. January 2024)

Information

For calendar year

Other income

Federal income tax withheld

Copy A

For

PAYER’S TIN

RECIPIENT’S TIN

Fishing boat proceeds

Medical and health care

Internal Revenue

payments

Service Center

File with Form 1096.

RECIPIENT’S name

Payer made direct sales

Substitute payments in lieu

For Privacy Act

totaling $5,000 or more of

of dividends or interest

and Paperwork

consumer products to

recipient for resale

Reduction Act

Street address (including apt. no.)

Crop insurance proceeds

Gross proceeds paid to an

Notice, see the

attorney

current General

Instructions for

Certain

City or town, state or province, country, and ZIP or foreign postal code

Fish purchased for resale

Section 409A deferrals

Information

Returns.

13 FATCA filing

Excess golden parachute

Nonqualified deferred

requirement

payments

compensation

Account number (see instructions)

2nd TIN not.

State tax withheld

State/Payer’s state no.

18 State income

Form 1099-MISC (Rev. 1-2024)

Cat. No. 14425J

www.irs.gov/Form1099MISC

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

	VOID	CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP			1	Rents	OMB No. 1545-0115
or foreign postal code, and telephone no.
			$		Form 1099-MISC		Miscellaneous
			2	Royalties	(Rev. January 2024)			Information
					For calendar year
			$

			3	Other income	4	Federal income tax withheld		Copy 1
			$		$			For State Tax
PAYER’S TIN	RECIPIENT’S TIN		5	Fishing boat proceeds	6	Medical and health care		Department
						payments
			$		$
RECIPIENT’S name			7	Payer made direct sales	8	Substitute payments in lieu
				totaling $5,000 or more of		of dividends or interest
				consumer products to	$
				recipient for resale	$
Street address (including apt. no.)			9	Crop insurance proceeds	10	Gross proceeds paid to an
						attorney
			$		$
City or town, state or province, country, and ZIP or foreign postal code			11	Fish purchased for resale	12	Section 409A deferrals
			$		$
		13 FATCA filing	14	Excess golden parachute	15	Nonqualified deferred
		requirement		payments		compensation
			$		$
Account number (see instructions)			16	State tax withheld	17	State/Payer’s state no.		18 State income
			$					$
			$					$
Form 1099-MISC (Rev. 1-2024)		www.irs.gov/Form1099MISC				Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 1 Rents	OMB No. 1545-0115
or foreign postal code, and telephone no.

			$	Form 1099-MISC		Miscellaneous
			2 Royalties	(Rev. January 2024)			Information
				For calendar year
			$

			3 Other income	4 Federal income tax withheld			Copy B
			$	$			For Recipient
PAYER’S TIN	RECIPIENT’S TIN		5 Fishing boat proceeds	6	Medical and health care
					payments
			$	$
RECIPIENT’S name			7 Payer made direct sales	8	Substitute payments in lieu		This is important tax
			totaling $5,000 or more of		of dividends or interest		This is important tax
			consumer products to	$			information and is
			recipient for resale	$			being furnished to
Street address (including apt. no.)			9 Crop insurance proceeds	10	Gross proceeds paid to an		the IRS. If you are
					attorney		required to file a
			$	$			return, a negligence
			$	$			penalty or other
City or town, state or province, country, and ZIP or foreign postal code			11 Fish purchased for resale	12	Section 409A deferrals		sanction may be
							imposed on you if
			$	$			this income is
			$	$			taxable and the IRS
		13 FATCA filing 14 Excess golden parachute		15	Nonqualified deferred		determines that it
		requirement	payments		compensation		has not been
			$	$			reported.
			$	$
Account number (see instructions)			16 State tax withheld	17	State/Payer’s state no.		18 State income
			$				$
			$				$
Form 1099-MISC (Rev. 1-2024)	(keep for your records)		www.irs.gov/Form1099MISC		Department of the Treasury - Internal Revenue Service

Instructions for Recipient

Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN). However, the payer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer assigned to distinguish your account.

Amounts shown may be subject to self-employment (SE) tax. Individuals should see the Instructions for Schedule SE (Form 1040). Corporations, fiduciaries, or partnerships must report the amounts on the appropriate line of their tax returns.

Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your information correctly.

Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents on Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a business, or rented personal property as a business. See Pub. 527.

Box 2. Report royalties from oil, gas, or mineral properties; copyrights; and patents on Schedule E (Form 1040). However, report payments for a working interest as explained in the Schedule E (Form 1040) instructions. For royalties on timber, coal, and iron ore, see Pub. 544.

Box 3. Generally, report this amount on the “Other income” line of Schedule 1 (Form 1040) and identify the payment. The amount shown may be payments received as the beneficiary of a deceased employee, prizes, awards, taxable damages, Indian gaming profits, or other taxable income. See Pub. 525. If it is trade or business income, report this amount on Schedule C or F (Form 1040).

Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally, a payer must backup withhold if you did not furnish your TIN. See Form W-9 and Pub. 505 for more information. Report this amount on your income tax return as tax withheld.

Box 5. Shows the amount paid to you as a fishing boat crew member by the operator, who considers you to be self-employed. Self-employed individuals must report this amount on Schedule C (Form 1040). See Pub. 334.

Box 6. For individuals, report on Schedule C (Form 1040).

Box 7. If checked, consumer products totaling $5,000 or more were sold to you for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report any income from your sale of these products on Schedule C (Form 1040).

Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf as a result of a loan of your securities. Report on the “Other income” line of Schedule 1 (Form 1040).

Box 9. Report this amount on Schedule F (Form 1040).

Box 10. Shows gross proceeds paid to an attorney in connection with legal services. Report only the taxable part as income on your return.

Box 11. Shows the amount of cash you received for the sale of fish if you are in the trade or business of catching fish.

Box 12. May show current year deferrals as a nonemployee under a nonqualified deferred compensation (NQDC) plan that is subject to the requirements of section 409A plus any earnings on current and prior year deferrals.

Box 13. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue Code. You may also have a filing requirement. See the Instructions for Form 8938.

Box 14. Shows your total compensation of excess golden parachute payments subject to a 20% excise tax. See your tax return instructions for where to report.

Box 15. Shows income as a nonemployee under an NQDC plan that does not meet the requirements of section 409A. Any amount included in box 12 that is currently taxable is also included in this box. Report this amount as income on your tax return. This income is also subject to a substantial additional tax to be reported on Form 1040, 1040-SR, or 1040-NR. See the instructions for your tax return.

Boxes 16–18. Show state or local income tax withheld from the payments.

Future developments. For the latest information about developments related to Form 1099-MISC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099MISC.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 1 Rents	OMB No. 1545-0115
or foreign postal code, and telephone no.

			$		Form 1099-MISC		Miscellaneous
			2 Royalties		(Rev. January 2024)			Information
					For calendar year
			$

			3 Other income	4		Federal income tax withheld		Copy 2
			$	$				To be filed with
PAYER’S TIN	RECIPIENT’S TIN		5 Fishing boat proceeds	6		Medical and health care		recipient’s state
						payments		income tax return,
								when required.
			$	$
RECIPIENT’S name			7 Payer made direct sales	8		Substitute payments in lieu
			totaling $5,000 or more of			of dividends or interest
			consumer products to	$
			recipient for resale	$
Street address (including apt. no.)			9 Crop insurance proceeds	10		Gross proceeds paid to an
						attorney
			$	$
City or town, state or province, country, and ZIP or foreign postal code			11 Fish purchased for resale	12		Section 409A deferrals
			$	$
		13 FATCA filing 14 Excess golden parachute		15		Nonqualified deferred
		requirement	payments			compensation
			$	$
Account number (see instructions)			16 State tax withheld	17		State/Payer’s state no.		18 State income
			$					$
			$					$
Form 1099-MISC (Rev. 1-2024)	www.irs.gov/Form1099MISC					Department of the Treasury - Internal Revenue Service

Common mistakes

Filling out the IRS 1099-MISC form can be a straightforward process, but many people make common mistakes that can lead to complications. One frequent error is providing incorrect taxpayer identification numbers (TINs). Whether it’s a Social Security number or an Employer Identification Number, ensuring accuracy is crucial. A single digit off can delay processing and result in penalties.

Another mistake involves misclassifying payments. The 1099-MISC form is used for various types of payments, including rents, prizes, and non-employee compensation. If you mistakenly categorize a payment, it can create issues with both the IRS and the recipient. Understanding the type of payment you are reporting is essential to avoid this pitfall.

People often overlook the requirement to report all payments made during the tax year. Some individuals may think that if they paid less than $600, they do not need to report it. This is not true for all types of payments. For example, payments for medical services or legal fees must be reported regardless of the amount. It’s important to be thorough and report all applicable payments.

Another common error is failing to provide copies to the recipients. After submitting the form to the IRS, you must also send a copy to the individual or business you paid. Neglecting this step can lead to confusion and disputes. Recipients need their copies to accurately report their income.

Lastly, many people forget to sign and date the form. While this may seem minor, an unsigned form can be considered invalid. Take a moment to double-check that all necessary signatures are in place before submission. Ensuring that the form is complete and accurate can save time and headaches down the road.

Dos and Don'ts

When filling out the IRS 1099-MISC form, it's important to get it right. Here are some key dos and don'ts to keep in mind:

Do ensure you have the correct taxpayer identification number (TIN) for the recipient. This can be a Social Security Number (SSN) or an Employer Identification Number (EIN).
Do report all payments accurately. Make sure to include the correct amounts in the right boxes.
Do file the form on time. This helps avoid penalties and ensures compliance with IRS regulations.
Do keep copies of the 1099-MISC forms for your records. It's good practice to have documentation of what you've reported.
Do check for any state-specific requirements. Some states have additional filing rules that you may need to follow.

Don't forget to sign and date the form if required. This step is crucial for validating the submission.
Don't use the 1099-MISC form for payments that should be reported on other forms, like the 1099-NEC for non-employee compensation.
Don't ignore errors. If you make a mistake, file a corrected form as soon as possible.
Don't overlook the deadline. Late submissions can lead to fines and complications with the IRS.
Don't forget to provide a copy to the recipient. They need this for their own tax reporting.

⇓ PDF

Similar forms

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IRS 1099-B: This form reports proceeds from broker and barter exchange transactions. While the 1099-MISC covers various types of income, the 1099-B is focused on gains from the sale of stocks and other securities.
IRS 1099-S: This form reports proceeds from real estate transactions. Like the 1099-MISC, it provides information to the IRS about income, but it specifically pertains to sales of real property.
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Free IRS 1099-MISC Form

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