Do I file Form 1099-MISC with my tax return?

Recipients typically do not file Form 1099-MISC itself with their individual tax return, but they use the amounts shown on the form when calculating taxable income. The payer files the information return with the IRS, and you keep your copy with your records. The IRS may use the 1099-MISC data to match against the income reported on your return.

What kinds of payments are reported on 1099-MISC?

Common categories on IRS Form 1099-MISC include rents, certain prizes and awards, other income payments, some payments to attorneys, medical and health care payments, and some types of crop insurance proceeds. Each box on the form corresponds to a specific category described in the IRS instructions. Not every payment a business makes belongs on 1099-MISC, so payers check the instructions to determine whether a particular amount is reportable.

Does this site store the information I enter on Form 1099-MISC?

No. This tool is designed as a privacy-focused helper that runs in your browser. Your entries stay on your device and are used only to generate a filled PDF version of IRS Form 1099-MISC that you can download. The data is not stored on our servers or written to a database.

What should I do if I think there is a mistake on a 1099-MISC I received?

If you believe an IRS Form 1099-MISC you received shows incorrect information, you can contact the payer and explain the discrepancy. In many cases, they may issue a corrected 1099-MISC or provide clarification about the amounts reported. The IRS instructions outline how corrected information returns work, but any specific resolution is handled between you, the payer, and, if needed, the IRS.

Can I use an electronic copy of Form 1099-MISC?

Many payers generate and deliver Form 1099-MISC electronically, and recipients often download the form from an online portal or secure link. This site helps payers or preparers fill the official IRS 1099-MISC PDF so it is ready to distribute. Whether an electronic copy is acceptable for your records or for state reporting depends on IRS rules and any additional requirements that apply in your situation.

When are 1099-MISC forms generally due to recipients?

The IRS sets deadlines each year for when payers must furnish Form 1099-MISC to recipients and file it with the IRS. In many years, recipient copies are due by the end of January or early in the following year, with IRS filing deadlines that may vary depending on whether forms are filed electronically or on paper. Current due dates are listed in the IRS instructions for Form 1099-MISC and in Publication 1220 for electronic filing.

Is Form 1099-MISC used to calculate self-employment tax?

Some amounts reported on Form 1099-MISC may relate to income that is considered self-employment income, while others may not. The form itself does not calculate your tax; it simply reports payments the payer made. How those amounts affect your federal income tax or self-employment tax is determined later when you prepare your tax return using IRS instructions or professional guidance.

Fill 1099-MISC – Miscellaneous Information

Q: How is Form 1099-MISC different from Form 1099-NEC?

Form 1099-NEC is used specifically to report nonemployee compensation, such as payments to independent contractors, while Form 1099-MISC covers various other categories of miscellaneous income. In many cases, business owners now use Form 1099-NEC for service payments and reserve 1099-MISC for items like rents, royalties, and certain other types of reportable amounts. The IRS instructions explain which types of payments belong on each form for a given tax year.

Q: Who sends Form 1099-MISC?

Businesses, organizations, and in some cases government entities send Form 1099-MISC when they have made reportable payments that fall under the categories listed in the form's boxes. The payer completes the form, provides a copy to the payee, and files the appropriate copies with the IRS and, in some situations, state tax agencies. The payee then uses the information from Form 1099-MISC when preparing their own tax return.

Latest revision: Rev. April 2025

Report certain miscellaneous payments such as rents, royalties, prizes and awards, medical and health care payments, crop insurance proceeds, gross proceeds paid to attorneys, and other miscellaneous income.

Agency: IRS · Category: tax

For your safety and privacy, everything you enter stays on your device. Nothing is sent to any server.

Form 1099-MISC – Miscellaneous Information (Rev. April 2025)

Form header

Calendar year *

Enter the four-digit calendar year for which you are reporting miscellaneous income (for example, 2025).

VOID

Check this box if you are voiding a previously issued Form 1099-MISC.

CORRECTED (if checked)

Check this box if you are issuing a corrected Form 1099-MISC for this recipient.

Payer information

PAYER’s contact details *

Payer’s name *

Street address *

City or town *

State or province *

Country *

ZIP or foreign postal code *

Telephone number *

PAYER'S TIN *

Enter the payer’s taxpayer identification number (usually an EIN).

Recipient information

RECIPIENT'S TIN *

Enter the recipient’s SSN, ITIN, or EIN.

RECIPIENT'S name *

Street address (including apt. no.) *

City or town, state or province, country, and ZIP or foreign postal code *

Account number (see instructions)

Income and tax boxes (1–12)

Box 1 – Rents

Enter total rents paid to the recipient that must be reported on Form 1099-MISC.

Box 2 – Royalties

Enter royalty payments of $10 or more that must be reported to the recipient.

Box 3 – Other income

Enter other taxable income that does not fit in any of the other specific boxes on Form 1099-MISC.

Box 4 – Federal income tax withheld

Enter any federal income tax withheld from the payments reported on this form (for example, backup withholding).

Box 5 – Fishing boat proceeds

Enter the recipient’s share of income from fishing boat operations, if applicable.

Box 6 – Medical and health care payments

Enter payments of $600 or more made to each physician or other medical or health care service provider.

Box 7 – Direct sales of $5,000 or more of consumer products to recipient for resale

Check this box if you made direct sales of $5,000 or more of consumer products to the recipient for resale.

Box 8 – Substitute payments in lieu of dividends or interest

Enter substitute payments in lieu of dividends or tax-exempt interest that you are required to report.

Box 9 – Crop insurance proceeds

Enter crop insurance proceeds of $600 or more paid to the recipient.

Box 10 – Gross proceeds paid to an attorney

Enter gross proceeds paid to an attorney in connection with legal services, even if the services are not taxable to the attorney.

Box 11 – Fish purchased for resale

Enter the amount paid in cash for the purchase of fish for resale from any person engaged in the trade or business of catching fish.

Box 12 – Section 409A deferrals

Enter amounts deferred under a nonqualified deferred compensation plan that are subject to section 409A, if required to be reported in this box.

Other information boxes

Box 13 – FATCA filing requirement

Check this box if the FATCA filing requirement applies. See the official IRS instructions for when this box should be checked.

Box 15 – Nonqualified deferred compensation

Enter amounts includible in income under a nonqualified deferred compensation plan that are reportable in box 15.

State reporting (boxes 16–18)

Box 16 – State tax withheld (State 1)

Box 16 – State tax withheld (State 2)

Box 17 – State/Payer's state no. (State 1)

Box 17 – State/Payer's state no. (State 2)

Box 18 – State income (State 1)

Box 18 – State income (State 2)

For your safety and privacy, everything you enter stays on your device. Nothing is sent to any server.

Who this page is for

This page helps payers, bookkeepers, and small business owners prepare the official IRS Form 1099-MISC so it is ready to deliver to recipients and file with the Internal Revenue Service. It is designed for people who need a simple browser-based way to fill the 1099-MISC PDF without installing special software or sending sensitive data to a remote server. Recipients who receive a completed 1099-MISC can also use this page as a reference for understanding how the boxes on the form relate to the information they are given.

What is Form 1099-MISC?

Form 1099-MISC, Miscellaneous Information, is an IRS information return used to report certain types of miscellaneous payments made in the course of a trade or business. Common categories include rents, some prizes and awards, certain medical and health care payments, and some types of payments to attorneys. The form allows the Internal Revenue Service to match the income a payee receives with what they later report on their tax return.

In recent years, nonemployee compensation that used to appear in Box 7 of 1099-MISC has generally moved to Form 1099-NEC. As a result, 1099-MISC is now focused on other categories of reportable miscellaneous income, each with its own box and description. The IRS instructions for Form 1099-MISC explain which payments belong in each box and when a form is required.

On this page, you fill the official IRS Form 1099-MISC (Rev. April 2025) in a browser-friendly way and then download the completed PDF, ready to distribute to payees and include in your information return filings.

Example situations where someone may use Form 1099-MISC

Businesses and organizations use Form 1099-MISC in a variety of situations where miscellaneous income is paid. Examples include:

A property manager pays a landlord more than the reporting threshold in rental income during the year and reports those rents in one of the 1099-MISC boxes.
An organization awards a contest prize that is not for services, and the value of the award is reportable as miscellaneous income.
A business makes certain medical and health care payments to providers and reports those payments when they meet the thresholds described in the IRS instructions.
A payer makes certain types of payments to attorneys that are required to be reported on Form 1099-MISC even when the attorney's services are for another party.

These examples are illustrative and based on general IRS reporting rules. They do not replace the official instructions for Form 1099-MISC or any guidance you receive from a tax professional or the IRS.

How to fill Form 1099-MISC

The on-page helper text next to each field walks you through the details for the payer, recipient, and amount boxes. The summary below shows how the main lines of Form 1099-MISC map to the questions above, so you can quickly review each section before you download your filled 1099-MISC PDF. This structure can also help you follow along with the official IRS instructions while you complete the form.

Form header

Calendar year
Enter the four-digit calendar year for which you are reporting miscellaneous income (for example, 2025).
VOID
Check this box if you are voiding a previously issued Form 1099-MISC.
CORRECTED (if checked)
Check this box if you are issuing a corrected Form 1099-MISC for this recipient.

Payer information

PAYER'S TIN
Enter the payer’s taxpayer identification number (usually an EIN).

Recipient information

RECIPIENT'S TIN
Enter the recipient’s SSN, ITIN, or EIN.
RECIPIENT'S name
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Street address (including apt. no.)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
City or town, state or province, country, and ZIP or foreign postal code
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Account number (see instructions)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.

Income and tax boxes (1–12)

Box 1 – Rents
Enter total rents paid to the recipient that must be reported on Form 1099-MISC.
Box 2 – Royalties
Enter royalty payments of $10 or more that must be reported to the recipient.
Box 3 – Other income
Enter other taxable income that does not fit in any of the other specific boxes on Form 1099-MISC.
Box 4 – Federal income tax withheld
Enter any federal income tax withheld from the payments reported on this form (for example, backup withholding).
Box 5 – Fishing boat proceeds
Enter the recipient’s share of income from fishing boat operations, if applicable.
Box 6 – Medical and health care payments
Enter payments of $600 or more made to each physician or other medical or health care service provider.
Box 7 – Direct sales of $5,000 or more of consumer products to recipient for resale
Check this box if you made direct sales of $5,000 or more of consumer products to the recipient for resale.
Box 8 – Substitute payments in lieu of dividends or interest
Enter substitute payments in lieu of dividends or tax-exempt interest that you are required to report.
Box 9 – Crop insurance proceeds
Enter crop insurance proceeds of $600 or more paid to the recipient.
Box 10 – Gross proceeds paid to an attorney
Enter gross proceeds paid to an attorney in connection with legal services, even if the services are not taxable to the attorney.
Box 11 – Fish purchased for resale
Enter the amount paid in cash for the purchase of fish for resale from any person engaged in the trade or business of catching fish.
Box 12 – Section 409A deferrals
Enter amounts deferred under a nonqualified deferred compensation plan that are subject to section 409A, if required to be reported in this box.

Other information boxes

Box 13 – FATCA filing requirement
Check this box if the FATCA filing requirement applies. See the official IRS instructions for when this box should be checked.
Box 15 – Nonqualified deferred compensation
Enter amounts includible in income under a nonqualified deferred compensation plan that are reportable in box 15.

State reporting (boxes 16–18)

Box 16 – State tax withheld (State 1)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Box 16 – State tax withheld (State 2)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Box 17 – State/Payer's state no. (State 1)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Box 17 – State/Payer's state no. (State 2)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Box 18 – State income (State 1)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.
Box 18 – State income (State 2)
Follow the label wording on the official 1099-MISC and enter the information requested by the form instructions.

After reviewing your entries, download the filled PDF and distribute copies as required to recipients, the IRS, and any state tax agencies that receive Copy 1. Always check the deadlines and filing methods described in the official instructions for Form 1099-MISC.

Common mistakes on Form 1099-MISC

Reporting nonemployee compensation that belongs on Form 1099-NEC instead of using the appropriate 1099-NEC box for service payments.
Leaving payer or recipient identification fields incomplete, such as missing addresses or taxpayer identification numbers, which can lead to mismatches with IRS records.
Entering amounts in the wrong box, for example, putting rent in a box intended for other income or vice versa.
Forgetting to check whether state information and state tax withheld boxes are required for the jurisdiction where the payer or recipient is located.
Using an outdated revision of Form 1099-MISC instead of the current version for the tax year being reported.
Missing the filing deadline for furnishing copies to recipients or filing with the IRS, which can result in penalties under certain circumstances described in IRS guidance.

When Form 1099-MISC is usually not used

Several common payment situations use different IRS forms instead of Form 1099-MISC:

Nonemployee compensation for services is generally reported on Form 1099-NEC rather than on Form 1099-MISC.
Wages, salaries, and tips paid to employees are reported on Form W-2, not on Form 1099-MISC.
Payments to non-U.S. persons may fall under different reporting rules and are often associated with forms in the 1042-S or W-8 series instead of 1099-MISC.
Purely personal payments that are not made in the course of a trade or business typically are not reported on Form 1099-MISC.

These are broad distinctions described in IRS guidance. The official instructions for Form 1099-MISC explain when the form is required and which other information returns may apply in different situations.

Where to find the official IRS instructions for Form 1099-MISC

The Internal Revenue Service publishes the official instructions for Form 1099-MISC on IRS.gov along with the latest revision of the form. Those instructions describe which payments are reportable, how to complete each box, and how to handle state reporting where applicable. You can read them on the official IRS Form 1099-MISC page. This page is only a helper for filling the PDF and does not replace the IRS instructions or any guidance you receive from a tax professional.

You can also look up "Form 1099-MISC instructions" on the IRS website to read the most recent directions directly from the source before or after you complete your forms here.

Where to get a blank or replacement Form 1099-MISC

If you need a blank Form 1099-MISC, you can download the current blank IRS Form 1099-MISC PDF directly from the Internal Revenue Service. This page helps you fill that official IRS PDF version so it is suitable for printing and distribution. If a form that you filed earlier needs to be corrected, the IRS instructions explain when to issue a corrected 1099-MISC and how to mark the updated copies.

Keeping organized records of the 1099-MISC forms you prepare can make it easier to respond to questions from recipients or from the IRS about reported amounts in future years.

Glossary of key terms on Form 1099-MISC

Information return: An information return is a tax form, such as Form 1099-MISC, that reports certain payments or transactions to the IRS. It does not calculate the payer's or recipient's tax itself, but it provides data the IRS uses to match reported income with tax returns.
Payer: The payer is the business, organization, or other entity that makes a reportable payment and issues Form 1099-MISC. The payer fills in its name, address, and taxpayer identification number at the top of the form and is responsible for filing copies with the IRS.
Recipient: The recipient is the person or business that receives the payment being reported on Form 1099-MISC. The recipient's name, address, and taxpayer identification number appear in the middle portion of the form, and the amounts in the boxes show what the payer reported for that tax year.
State information boxes: Many versions of Form 1099-MISC include boxes near the bottom for state tax withheld, state identification numbers, and state income amounts. These boxes support state reporting requirements for jurisdictions that participate in combined federal/state filing programs or have their own information return rules.

Security best practices when preparing and sharing Form 1099-MISC

Form 1099-MISC includes sensitive information about both the payer and the recipient, so it is helpful to treat completed forms with care. Names, addresses, taxpayer identification numbers, and income amounts appear together on the same document. Good record-keeping and secure storage can help protect this information from unauthorized access.

Use secure systems or portals when sending electronic copies of 1099-MISC forms to recipients whenever possible.
Store printed forms and backup files in locations that limit access to people who need the information for tax or accounting purposes.
Verify mailing addresses or email destinations before sending recipient copies so they reach the correct person.
Retain copies of the forms for the record-retention period recommended in IRS publications or by your tax advisor.

These are general security considerations. Always follow any additional requirements that apply to your organization, industry, or jurisdiction when handling information returns.

Common questions people also ask about Form 1099-MISC

Do all small businesses have to issue 1099-MISC forms? Many small businesses issue IRS 1099 forms when their payments meet the thresholds and categories listed in IRS instructions. Whether a particular business needs to file 1099-MISC forms depends on the types of payments it makes and the reporting rules for that year.
What if the amount on my 1099-MISC does not match what I received? Differences can occur for several reasons, such as timing or adjustments. Recipients who notice a discrepancy typically contact the payer first to review the records and, if appropriate, request a corrected information return.
Can I use this site to fill multiple 1099-MISC forms? Yes, you can reuse the on-page helper to prepare more than one 1099-MISC. After you download or save a completed form, you can clear the fields or refresh the page and enter details for another payer–recipient combination.

FAQ about Form 1099-MISC

What is Form 1099-MISC used for?

It is an IRS information return used to report certain miscellaneous payments made in the course of a trade or business. Common examples include rents, some prizes and awards, certain medical and health care payments, and specified payments to attorneys. The payer sends a copy to the recipient and files the form with the Internal Revenue Service so the IRS can match reported income with tax returns.

How is Form 1099-MISC different from Form 1099-NEC?

Form 1099-NEC is focused on nonemployee compensation, such as payments to independent contractors for services. Form 1099-MISC, by contrast, covers other categories like rents, certain other income payments, medical and health care payments, and some attorney-related payments. The IRS reintroduced 1099-NEC so that nonemployee compensation could be reported separately, and the instructions for each form explain which payments go where.

Who sends Form 1099-MISC?

Businesses, organizations, and some government entities that make certain types of reportable payments send Form 1099-MISC. The payer prepares the form, provides a copy to the recipient, and files it with the IRS, sometimes also including state copies. The recipient uses the information when preparing their own tax return and keeps the form for their records.

Do I attach Form 1099-MISC to my tax return?

Individual taxpayers typically do not attach the physical 1099-MISC to their federal income tax return when filing electronically. Instead, they use the amounts shown on the form to report income on the appropriate schedules. The payer files the information return with the IRS, and you keep your copy with your records in case questions arise later.

What types of payments are reported on 1099-MISC?

The boxes on IRS Form 1099-MISC correspond to specific payment types such as rents, certain prizes and awards, other income payments, some medical and health care payments, and specified payments to attorneys. Not every payment a business makes belongs on this form, so payers consult the IRS instructions to decide whether a payment is reportable and which box to use. The categories and thresholds can change over time as tax rules are updated.

Does this site store the information I enter?

No. The 1099-MISC helper runs entirely in your browser. Your entries are used only to produce a filled PDF of IRS Form 1099-MISC on your device and are not saved to a server or database. This design is intended to reduce the amount of sensitive information that leaves your own computer or phone while you prepare information returns.

What should I do if a 1099-MISC I received looks wrong?

If you think a 1099-MISC you received contains an error, you can contact the payer to review how they calculated the amount. In some cases, they may issue a corrected form or explain how the figures relate to your records. The IRS instructions describe how corrected information returns work, but any specific outcome depends on the facts of the situation and the communications between you, the payer, and, if needed, the IRS.

Can I deliver 1099-MISC forms electronically?

Many payers now furnish 1099 forms electronically through secure portals or by sending download links. The IRS allows electronic furnishing if certain consent and disclosure requirements are met. This site helps fill the official PDF; how you deliver the form to recipients should follow the IRS rules and any additional procedures your business or software provider uses.

When are 1099-MISC forms usually due?

For a given tax year, the IRS sets deadlines for when payers must provide 1099-MISC forms to recipients and when copies must be filed with the IRS. Recipient copies are often due by the end of January, while IRS filing deadlines may vary depending on whether the forms are submitted electronically or on paper. Exact dates are listed in the current IRS instructions for Form 1099-MISC.

Does Form 1099-MISC itself calculate tax?

No. Like other 1099 information returns, Form 1099-MISC does not calculate a tax liability on its own. It simply reports payments to the IRS and to the recipient. Any tax owed on the amounts shown is determined later when the recipient prepares their federal and, if applicable, state tax returns using IRS instructions or professional advice.

Important disclaimer

This site is not affiliated with the IRS or any government agency. It provides a private tool that helps you fill the official IRS PDF for Form 1099-MISC in your browser. The information on this page is general and does not replace the official IRS instructions or professional advice. Always review your completed forms and follow the filing and delivery requirements that apply to your situation.