Form 1099-MISC (2026)

Miscellaneous Information

Purpose of Form 1099-MISC

File Form 1099-MISC for each person to whom you have paid during the year at least $600 in rents, services, prizes and awards, or other income payments.

Form 1099-MISC is used to report miscellaneous income. You must file Form 1099-MISC for each person to whom you have paid during the year:

At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
At least $600 in: rents, services performed by someone who is not your employee, prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or generally, the cash paid from a notional principal contract to an individual, partnership, or estate
Any fishing boat proceeds

Use Form 1099-NEC to report nonemployee compensation (previously reported in Box 7).

FAQs

Frequenty asked questions

When do I need to file Form 1099-MISC?

You must file Form 1099-MISC if you paid someone at least $600 during the year for services, rents, prizes, awards, or other income payments in the course of your trade or business.

What's the difference between 1099-MISC and 1099-NEC?

Form 1099-NEC is now used to report nonemployee compensation (payments to independent contractors). Form 1099-MISC is for other miscellaneous income like rents, royalties, prizes, and medical payments.

When is the filing deadline?

Form 1099-MISC must be filed with the IRS by February 28 (March 31 if filing electronically). Recipient copies must be provided by January 31.

Do I need a W-9 from the recipient?

Yes, you should obtain Form W-9 from the recipient before making payments to ensure you have their correct name and Taxpayer Identification Number (TIN).

What if I don't have the recipient's TIN?

You must request the TIN. If the recipient doesn't provide it after two requests, you may be required to withhold backup withholding at 24%.

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