Form 1099-MISC - Miscellaneous Income

What Form 1099-MISC is

Form 1099-MISC, Miscellaneous Information, reports payments such as rents, royalties, prizes and awards, medical and health care payments, and gross proceeds paid to attorneys. Payments for a contractor's services go on Form 1099-NEC instead. This template is the Rev. December 2026 edition, the version posted on IRS.gov as of October 2026. Per the IRS note on the form's cover page, this revision is first used for amounts paid in calendar year 2026, with filings starting in January 2027. You enter the calendar year in the field at the top of each copy.

This revision adds box 13a Cash tips, box 13b TTOC (Treasury Tipped Occupation Code), and box 14 Overtime compensation. According to the IRS instructions, excess golden parachute payments are no longer reported on Form 1099-MISC; they now go in box 3 of Form 1099-NEC.

Which copies can be printed

The six-page PDF contains Copy A (for the IRS), Copy 1 (for the state tax department), Copy B (for the recipient), and Copy 2 (for the recipient's state return). The IRS says Copy A in this PDF is for informational purposes only. It appears in red, but a self-printed Copy A is not scannable and the IRS may impose a penalty for filing it. The General Instructions for Certain Information Returns likewise say you cannot file Copy A or Form 1096 printed from the IRS website.

• File Copy A electronically (for example through IRIS) or on the official red-ink form with Form 1096, which you can order at IRS.gov/orderforms.
• Copy B and the other black copies may be downloaded, completed, and printed to furnish to the recipient.
• If you file 10 or more information returns in total for the year, you generally must e-file.

Who uses it

Businesses and other payers that make reportable miscellaneous payments in the course of a trade or business file it, for example a business paying office rent, a publisher paying royalties, or a company paying a prize. The IRS instructions list the thresholds. For tax years beginning after 2025, several thresholds rose to $2,000, including rents (box 1), other income (box 3), medical and health care payments (box 6), and crop insurance proceeds (box 9). Royalties (box 2) and substitute payments in lieu of dividends or interest (box 8) are reported at $10 or more, gross proceeds paid to an attorney (box 10) and cash paid for fish purchased for resale (box 11) at $600 or more, and fishing boat proceeds (box 5) in any amount. Payments to corporations are generally not reported, but the instructions list exceptions, including medical and health care payments, substitute payments, attorney gross proceeds, and cash paid for fish purchased for resale.

What to have ready

• Your name, address, phone number, and TIN
• The recipient's name, address, and TIN, typically from their Form W-9
• Year-end totals by payment type, matched to the correct box
• Any backup withholding and state withholding

How to fill it out online

Click "Fill Template Now," enter the calendar year and your figures in the copies you need, and download the PDF for the recipient. Form 1099-MISC is not signed.

Payer and recipient information

The left side has separate fields for the payer's name, street address, room or suite number, city, state or province, country, ZIP or foreign postal code, and phone, followed by the payer's TIN, recipient's TIN, recipient's name and address, and an account number. Copy A also has a FATCA filing requirement checkbox, a "2nd TIN not." checkbox, and VOID and CORRECTED boxes.

Boxes 1 to 12

Box 1 Rents, 2 Royalties, 3 Other income, 4 Federal income tax withheld, 5 Fishing boat proceeds, 6 Medical and health care payments, 7 a checkbox for direct sales of $5,000 or more of consumer products for resale, 8 Substitute payments in lieu of dividends or interest, 9 Crop insurance proceeds, 10 Gross proceeds paid to an attorney, 11 Fish purchased for resale, and 12 Section 409A deferrals.

Boxes 13a to 18

Box 13a is cash tips and 14 is qualified overtime compensation; according to the recipient instructions, both amounts are already included in box 3. Box 13b holds up to two TTOC codes. Box 15 is nonqualified deferred compensation. Boxes 16 to 18 have two rows each for state tax withheld, state and payer's state number, and state income.

Deadlines

The IRS instructions say to furnish recipient statements by January 31 and file with the IRS by February 28, or March 31 if filing electronically. Under the General Instructions, statements with amounts in box 8 or box 10 are due to recipients by February 15. Due dates that fall on a weekend or legal holiday move to the next business day.

Common mistakes

• Reporting contractor service payments on 1099-MISC instead of 1099-NEC
• Filing a self-printed Copy A with the IRS
• Using the old $600 threshold for boxes that now use $2,000 for 2026 payments
• Reporting excess golden parachute payments on 1099-MISC instead of box 3 of 1099-NEC
• Leaving the calendar year field empty

See our Form 1099-MISC guide for examples, or browse more IRS tax form templates.