Fill Out IRS Form 1099-MISC Online
Miscellaneous Information
Internal Revenue Service
Reports miscellaneous payments such as rent, prizes, and royalties; the downloadable PDF is informational and Copy A filed with the IRS must be an official scannable version or e-filed.
Reviewed July 2026
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IRS Form 1099-MISC, Miscellaneous Information, reports a range of business payments that are not nonemployee compensation, including rents, royalties, prizes and awards, medical and health care payments, and gross proceeds paid to attorneys. Businesses issue it when payments of a given type reach the thresholds in the current IRS instructions.
You can fill out Form 1099-MISC in the Universal PDF editor and download the completed PDF for recipient copies and your records. Keep in mind that the downloadable PDF is informational: the Copy A you file with the IRS must be an official scannable version or be submitted through e-file.
What is Form 1099-MISC used for
Form 1099-MISC reports miscellaneous payments a business makes during the year, such as rent for office space, royalties, prizes and awards, crop insurance proceeds, payments to physicians and other health care providers, fishing boat proceeds, and gross proceeds paid to attorneys.
Since the 1099-NEC was reintroduced for tax year 2020, payments for contractor services no longer belong on the 1099-MISC. The MISC form now handles the remaining categories of reportable payments.
Who needs to file Form 1099-MISC
Businesses generally must file Form 1099-MISC when payments of a reportable type made in the course of their trade or business reach the threshold in the current instructions. Royalties and broker payments in lieu of dividends have a lower threshold than most other categories, so check the amounts in the official instructions.
As with other information returns, you need each recipient's name, address, and taxpayer identification number, usually collected on Form W-9. Personal payments are not reportable.
How to fill out Form 1099-MISC
Each box on the form corresponds to a specific payment category, so match every payment to the correct box using the official instructions.
- Payer and recipient sections: enter your business details and TIN, then the recipient's TIN, legal name, and address from their Form W-9.
- Box 1: rents, such as office space or equipment rental.
- Box 2: royalties.
- Box 3: other income, including prizes and awards that are not for services.
- Box 4: any federal income tax withheld, including backup withholding.
- Box 6: medical and health care payments.
- Box 10: gross proceeds paid to an attorney, typically in settlement situations.
- Boxes 15 through 17: state withholding and state income information where required.
Where to send it and deadlines
Recipient copies of Form 1099-MISC are generally due by January 31 following the tax year. Returns filed with the IRS are generally due by the end of February on paper or by the end of March when e-filed; confirm the exact dates each year in the General Instructions for Certain Information Returns.
Paper Copy A must be the official red-ink scannable version, transmitted with Form 1096. Filers at or above the IRS threshold for total information returns must e-file, and the IRS IRIS platform is available for electronic submission.
Frequently asked questions
Rents, royalties, prizes and awards, other income, medical and health care payments, crop insurance proceeds, and gross proceeds to attorneys, among others. Payments for nonemployee services go on the 1099-NEC.
No. The downloadable PDF is informational only. Copy A filed with the IRS must be an official scannable version ordered from the IRS, or the return must be e-filed.
Recipient copies are generally due by January 31, paper filings with the IRS by the end of February, and e-filed returns by the end of March. Verify the current year's dates in the IRS instructions.
Businesses that pay rent in the course of their trade or business at or above the reporting threshold generally report it in box 1, unless the payment is made to certain exempt entities or through an agent who reports it.
The IRS can assess penalties per form that increase the longer the delay lasts. The penalty schedule is published in the General Instructions for Certain Information Returns.
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