Form 1099-MISCInformation Returns (1099, W-9)
Miscellaneous Information
Reports miscellaneous income types: rents, royalties, prizes/awards, medical/healthcare payments, and other income.
Who Files This Form
Businesses paying certain types of payments (rents, royalties, prizes, medical)
Due Date
February 28 (paper) or March 31 (e-file) to IRS, January 31 to recipient
Important Notes
Nonemployee compensation now goes on Form 1099-NEC, not 1099-MISC. Be careful to use the right form.
Related Forms
Form 1096Form W-9
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1099-MISC, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →