Tax Form 1099-MISC  
Form 1099-MISC - Miscellaneous Income

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Form 1099-MISC

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Miscellaneous Income. Form 1099-MISC

Use Form 1099-MISC, Miscellaneous Income, for: each person to whom you have paid during the year:

  • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest (see Box 8 on page MISC-6);
  • At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
  • Any fishing boat proceeds; or
  • Gross proceeds to an attorney. See Payments to attorneys on page MISC-2.

  In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

 

 

From Fedforms.Gov:
"Persons who paid, in the course of business, $600 or more of rents, services, prizes and awards, and other income payments use Form 1099-MISC to report amounts paid."


DOWNLOAD Form 1099-MISC

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 1099-MISC

 



 

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