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Form 1099-MSC: 1099-MISC
IRS Form 1099-MISC is an information return that reports various types of income paid to a recipient, filed by the payer. This form uses the December 2026 revision and has an OMB No. of 1545-0115.
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IRS Form 1099-MSC - 1099-MISC
IRS Form 1099-MISC is an information return that reports various types of income paid to a recipient, filed by the payer. This form uses the December 2026 revision and has an OMB No. of 1545-0115.
Risk Radar
Scan points- 1Do not print and file Copy A of this PDF; an IRS penalty may be imposed for filing unscannable copies.
- 2Filing without including the Payer's TIN on Form 1099-MISC (Copy A or B).
- 3Failing to furnish a copy of the form to the recipient as required by law.
- 4Using a self-printed Copy A that is not scannable for IRS filing.
- 5Not reporting income in Box 3 if it is taxable and reported elsewhere.
Plain English
This form tells the IRS what money was paid to someone else during a specific year. It reports different types of payments, such as rent or royalties. The payer uses this document to furnish copies to the recipient so they know what income to report on their taxes.
Submission Date
- Filing date: 2026-05-08 15:10:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting various types of income paid to a recipient by a payer, such as rents, royalties, or medical and health care payments.
- Do not use Form 1099-MISC when the payment is specifically designated for nonemployee compensation (use Form 1099-NEC instead).
- Check Form W-9 instead when you need to furnish your Taxpayer Identification Number (TIN) information that dictates backup withholding requirements.
Form selector
Use this form or another form?
Payment is for a fishing boat crew member's self-employment income
This amount must be reported on Schedule C because the operator considers the recipient self-employed.
✓ Check Box 5.
Income is from a nonqualified deferred compensation (NQDC) plan subject to section 409A requirements
Use this form when reporting current-year deferrals under an NQDC plan that meets the specific requirements of section 409A.
✓ Check Box 12/13a.
Payment is for state or local income tax withheld
These boxes show the amount of state or local income tax withheld from the payments made to the recipient.
✓ Check Boxes 16-18.
Deadline or filing window
Issuers are required to furnish a copy of what is or will be filed with the IRS to the recipient. For instance, the December 2026 revision cannot be filed until January 2027 if reporting a home sale in January 2026.
Checklist
What you need before filling it out
Box 3 (Other income)
The specific payment amount · Form 1099-MISC
Box 5 (Fishing boat proceeds)
Amount paid to a fishing boat crew member · Form 1099-MISC
Box 13a (Cash tips)
Total amount of cash tips received · Form 1099-MISC
Boxes 16–18 (State tax withheld)
State or local income tax withheld from payments · Form 1099-MISC
Line 7 (Resale of consumer products)
Payer made direct sales totaling $5,000 or more for resale · Form 1099-MISC
Before you submit
- 1Confirm the revision date reads 12-2026 for IRS Form 1099-MISC.
- 2Ensure all required payer information (City or town, State or province, Country, ZIP or foreign postal code) is completed on pages 3, 4, and 6 of IRS Form 1099-MISC.
- 3Verify the FATCA filing requirement status is indicated for each recipient listed on IRS Form 1099-MISC.
- 4Check that an Account number (if applicable) is provided in the designated space on pages 3, 4, and 6 of IRS Form 1099-MISC.
- 5Confirm all amounts reported in Box 1 are correctly categorized: Rents (general), Royalties, or Other income as per instructions.
- 6Verify that if rents were paid, the recipient is reporting them on Schedule E (Form 1040) unless significant services were provided to the tenant, which requires reporting on Schedule C (Form 1040).
- 7Ensure Box 2 accurately reflects royalties from oil, gas, or mineral properties; copyrights; and patents.
- 8Check that all applicable amounts are entered into the correct line item boxes (e.g., $5,000 or more for Box 7: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale).
- 9Confirm that if backup withholding occurred, the amount is correctly shown in Box 4 and will be reported as tax withheld on the income tax return.
- 10Verify that State/Payer’s state no. (Box 17) and State income (Box 18) are completed when applicable for IRS Form 1099-MISC.
How to file this form
- 1Complete all applicable lines and boxes (such as Rents in Box 1 or Overtime compensation in Box 14) using the current edition of IRS Form 1099-MISC.
- 2If necessary, ensure you have the corresponding Schedule 1 (Form 1040) ready to report the income amounts.
- 3Sign and date the form before sending it to the recipient or filing with the IRS, keeping a copy for your records.
- 4Submit the completed Form 1099-MISC to the appropriate entity by the required deadline (not stated in the source).
- 5Keep a copy of the filed Form 1099-MISC for your own tax record-keeping.
Known limitations
- 1The form may show only the last four digits of a recipient's TIN (SSN, ITIN, ATIN, or EIN), but the payer reports the complete TIN to the IRS.
- 2Amounts shown on Form 1099-MISC may be subject to self-employment (SE) tax, requiring individuals to review Instructions for Schedule SE (Form 1040).
- 3If box 13b uses occupation code 000 and no other code is included, the amount in box 13a is not considered qualified tips for deduction purposes.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 12-2026, and issuers can find the latest information about developments related to Form 1099-MISC at www.irs.gov/Form1099MISC.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12-2026.
- Form Number — confirm the form number is Form 1099-MISC.
- Website reference — confirm www.irs.gov/Form1099MISC is listed as a resource.
- Copy A availability — confirm that a scannable Copy A is included for filing with the IRS.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 1099-MISC after filing.
- 2If furnishing information to recipients, use Copy B (black) unless the printed version is scannable Copy A.
- 3If filing 10 or more information returns in aggregate, e-filing using the Information Return Intake System (IRIS) may be required/easier.
- 4For penalties related to not reporting taxable income shown on Form 1099-MISC, a negligence penalty or other sanction may be imposed by the IRS.
Sources
- SRCForm 1099-MISC uses the December 2026 revision (Cat. No. 14425J) for this filing.
- SRCCopy A appears in red and should be scannable if printed from official sources, but self-printed copies of Copy A from this PDF are not.
- SRCIf furnishing information to the recipient, you may download and print black Copy B.
- SRCThe form must include a space for the Payer’s name, TIN, Recipient’s name, TIN, etc. (Form p.2).
- SRCBox 13a shows the total amount of cash tips, which is included in Box 3 (Form p.5).
- SRCThe form has fields for Rents ($), Royalties ($), and Other income ($) on Form 1099-MISC (Form p.2).
Common confusion points
Which copy should I print and file?
Copy A is red and similar to the official printed form; however, self-printed copies of Copy A from this PDF are not scannable.
→ Print a black Copy B or ensure your Copy A version is officially scannable.
What happens if my income amount is subject to SE tax?
The amounts shown on Form 1099-MISC may be subject to self-employment (SE) tax.
→ Review the Instructions for Schedule SE (Form 1040).
How do I use Box 13a (Cash tips)?
It shows the total amount of cash tips, which is also included in box 3.
→ Use the amount in box 13a when determining the qualified tip deduction on Part II of Schedule 1-A (Form 1040).
When do I have to e-file Form 1099-MISC?
If you have 10 or more information returns, in the aggregate, to file.
→ Use the IRS Information Return Intake System (IRIS) for easier filing.
What is the difference between Box 13a and Box 3?
Box 13a shows the total amount of cash tips; this amount has been included in the amount reported in box 3.
→ Use the specific amounts reported in each respective boxes on Form 1099-MISC.
What if I use occupation code 000 in Box 13b?
If you use code 000 and no other code is included in box 13b, your cash tips are not considered qualified tips.
→ Do not use the amount reported in box 13a for the deduction for qualified tips.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A negligence penalty or other sanction may be imposed if taxable income shown on Form 1099-MISC is not reported.
Questions about IRS Form 1099-MSC
What is IRS Form 1099-MSC used for?
This form tells the IRS what money was paid to someone else during a specific year. It reports different types of payments, such as rent or royalties. The payer uses this document to furnish copies to the recipient so they know what income to report on their taxes.
Who must file IRS Form 1099-MSC?
Issuers must file Form 1099-MISC with the IRS; these issuers are the payers who make the payments listed on the form.
What information does IRS Form 1099-MSC require?
The form collects payer and recipient details, along with specific income types across various lines. Key sections include Box 1 (Rents), Box 2 (Royalties), and Box 13a (Cash tips).
When is IRS Form 1099-MSC due?
Issuers are required to file Form 1099-MISC up to a year in advance of when they must file it with the IRS. For example, the December 2026 revision can be filed for amounts reported in calendar year 2026.
Where do I file IRS Form 1099-MSC?
Filers may e-file using the free Information Return Intake System (IRIS) or submit a physical copy to the Internal Revenue Service Center. The form itself is designated for filing with the IRS.
How do I complete IRS Form 1099-MSC?
First, the payer completes all required information, including their own details and the recipient's TIN/name. Next, specific payments are entered into the numbered boxes (e.g., Box 3 for Other income). Finally, the issuer must furnish a copy to the recipient using Copy B.
What happens if IRS Form 1099-MSC is filed incorrectly?
If this income is taxable and the IRS determines it has not been reported, a negligence penalty or other sanction may be imposed on the recipient who receives Form 1099-MISC.
Which copy should I print and file?
Copy A is red and similar to the official printed form; however, self-printed copies of Copy A from this PDF are not scannable. Print a black Copy B or ensure your Copy A version is officially scannable.
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