Fill out Form 1099-MISC online

Who uses Form 1099-MISC

• Businesses, nonprofit organizations and government agencies that paid rent, royalties, prizes, awards or other income in the course of a trade or business
• Insurers and other payers that paid physicians or other medical and health care providers
• Payers of settlement money or other gross proceeds to an attorney
• Crop insurers, fishing boat operators and buyers of fish for resale
• Recipients who get Copy B and use it to report the income on their tax return

Before you start

• Your name, address, telephone number and taxpayer identification number (TIN) as the payer
• The recipient's name, address and TIN; you can use Form W-9 to request the TIN
• The total you paid the recipient during the calendar year for each type of payment (rents, royalties, other income, and so on)
• Any federal income tax you withheld, including backup withholding, and any state income tax withheld
• If you report cash tips: the tip amount and the recipient's Treasury Tipped Occupation Code(s), listed at IRS.gov/TTOC
• Your state identification number, if you will fill in the state boxes

How to fill out Form 1099-MISC

1. 1

   Top of the form: VOID, CORRECTED and calendar year

   Copies A and 1 have VOID and CORRECTED boxes; Copies B and 2 have a CORRECTED box. Check VOID only on a paper Copy A that you filled in by mistake and do not want the IRS to process. Check CORRECTED when you correct a form you already filed, and do not also check VOID, because a checked VOID box tells IRS scanning equipment to skip the form. Enter the 4-digit year in the "For calendar year" space.

2. 2

   Payer's information and TINs

   Enter the payer's name, street address, room or suite number, city or town, telephone number, state or province, country and ZIP or foreign postal code in their separate boxes. Enter the PAYER'S TIN, which may never be shortened. Enter the RECIPIENT'S TIN with hyphens: XXX-XX-XXXX for an SSN, ITIN or ATIN, and XX-XXXXXXX for an EIN. On the copies you give the recipient you may show only the last four digits, but Copy A, which goes to the IRS, must show the full number.

3. 3

   Recipient's information, account number and checkboxes

   Enter the RECIPIENT'S name, street address, apartment number, city or town, state or province, country and ZIP or foreign postal code. Country codes are listed at IRS.gov/CountryCodes. Check the FATCA filing requirement box only if you report on this form as part of your FATCA (chapter 4) account reporting. An account number is required if you have more than one account for this recipient and file more than one Form 1099-MISC for them, or if you check the FATCA box. On Copy A, you may mark "2nd TIN not." if the IRS told you twice within 3 calendar years that this payee gave an incorrect TIN; the instructions list exceptions.

4. 4

   Boxes 1 to 6: rents, royalties, other income and withholding

   Box 1 is rents, such as office space, machine and pasture rentals; rent paid to a real estate agent or property manager is not reported by you, but the agent reports the rent passed on to the owner. Box 2 is gross royalties, for example from oil, gas or mineral properties, patents and copyrights. Box 3 is other income that has no box of its own, such as prizes and awards not paid for services, taxable damages, and payments to a deceased employee's estate or beneficiary. Box 4 is federal income tax withheld, such as backup withholding. Box 5 is a fishing boat crew member's share of the proceeds, and box 6 is payments to physicians and other medical or health care providers.

5. 5

   Boxes 7 to 12: direct sales, attorney proceeds and deferrals

   In box 7, enter an "X" (not a dollar amount) if you sold $5,000 or more of consumer products to the recipient for resale anywhere other than a permanent retail establishment; report this on only one form, either here or in box 2 of Form 1099-NEC. Box 8 is substitute payments in lieu of dividends or tax-exempt interest that a broker received for a customer because the customer's securities were loaned. Box 9 is crop insurance proceeds that insurance companies paid to farmers. Box 10 is gross proceeds paid to an attorney in connection with legal services, such as a settlement; fees for the attorney's own services go on Form 1099-NEC instead. Box 11 is cash paid for fish bought for resale, and box 12, section 409A deferrals, is optional.

6. 6

   Boxes 13a to 15: cash tips, TTOC, overtime and deferred compensation

   Boxes 13a, 13b and 14 are new on this revision. Box 13a is the cash tips (paid in cash or charged) that are already included in box 3. In box 13b, enter up to two Treasury Tipped Occupation Codes for the occupations in which the tips were received; if any tips came from a nonqualifying occupation, one of the codes must be 000. Box 14 is the qualified overtime compensation already included in box 3, meaning only the amount above the regular rate (the "half" of time-and-a-half). Box 15 is deferred compensation that is taxable because the plan fails section 409A.

7. 7

   Boxes 16 to 18: state information

   The IRS does not need these boxes. You can use them to report up to two states, keeping each state's figures on its own side of the dashed line. Enter state income tax withheld in box 16, the state's abbreviation and your state identification number in box 17, and the state payment amount in box 18.

After you fill it out

Give Copy B and Copy 2 (for the recipient's state income tax return) to the recipient by January 31, or by February 15 if you report amounts in box 8 or 10, and send Copy 1 to a state tax department only if it requires a paper copy. File Copy A with the IRS by February 28 on paper or March 31 electronically; a due date that falls on a weekend or legal holiday moves to the next business day. If you have 10 or more information returns in total, you must file them electronically, for example through the IRS's free IRIS portal. A paper Copy A must be a scannable form, such as the official red forms you can order from the IRS (not a copy printed from this PDF), and is sent with Form 1096; check the filing address on the official page.

Signing: Form 1099-MISC has no signature line on any copy. If you file paper Copies A, you send them with Form 1096, a separate transmittal form that the payer or an authorized agent signs.

Questions about Form 1099-MISC

Official information

• About Form 1099-MISC (IRS)
• Instructions for Forms 1099-MISC and 1099-NEC
• E-file information returns with IRIS
• Order official paper information returns

Page text last reviewed November 7, 2026.

Related forms

• Form 1099-NECNonemployee Compensation
• Form W-9Request for Taxpayer Identification Number and Certification
• Schedule ESupplemental Income and Loss
• Schedule CProfit or Loss From Business (Sole Proprietorship)
• Schedule 1Additional Income and Adjustments to Income