Internal Revenue Service (IRS) · United States (federal)
Form 1099-MISC: Miscellaneous Information
Current revision: Rev. December 2026 (checked on irs.gov, Oct 15, 2026)
Prepare IRS Form 1099-MISC (Rev. December 2026) for rents, royalties, prizes and other income. Box-by-box guide, recipient copies, and e-file rules.
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Form
1099-MISC
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. December 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-MISC is for
Form 1099-MISC reports miscellaneous payments a business made during the year, such as rent, royalties, prizes and awards, medical payments and gross proceeds paid to attorneys. Payments for contractors' services go on Form 1099-NEC instead. As with other red information returns, the IRS PDF can produce recipient copies, but Copy A must be e-filed or filed on an official scannable form.
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- 1
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- 2
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Who files it
- Businesses paying rent for office space or equipment
- Businesses paying royalties of $10 or more
- Payers of prizes and awards that aren't for services
- Medical and health care payments made in a trade or business
- Payers of gross proceeds of $600 or more to an attorney
What you need
- Your business name, address and TIN
- Recipient's name, address and TIN from their Form W-9
- Totals for each payment type for calendar year 2026
- Any federal or state tax withheld
- State payer ID numbers if you report state income
Line by line
How to fill out Form 1099-MISC
- 1
Choose the right form
If the payment was for services by a nonemployee, use 1099-NEC. Use 1099-MISC for rents, royalties, other income, medical payments, attorney gross proceeds and the other boxes listed below.
- 2
Payer and recipient information
Enter both parties' names, addresses and TINs. The December 2026 revision uses separate boxes for each address part.
- 3
Boxes 1–3
Box 1 rents, box 2 royalties, box 3 other income such as prizes and awards. For 2026 payments the rents and other-income threshold is $2,000; royalties remain $10.
- 4
Boxes 4–11
Federal tax withheld (4), fishing boat proceeds (5), medical and health care payments (6), direct sales checkbox (7), substitute payments (8), crop insurance (9), attorney gross proceeds (10) and fish purchased for resale (11).
- 5
Boxes 12–15
Section 409A deferrals (12), cash tips and tipped-occupation code (13a–13b, new), overtime compensation (14, new) and nonqualified deferred compensation (15).
- 6
Boxes 16–18 — State
Enter state tax withheld, state ID and state income if you file state copies.
Where to send it
Furnish the recipient copy by January 31 (a later date applies to some boxes; see the instructions). File with the IRS by February 28 on paper or March 31 if you e-file. If you file 10 or more information returns in total you must e-file, for example through IRIS. Paper filing requires the official scannable Copy A plus Form 1096. See the Instructions for Forms 1099-MISC and 1099-NEC: https://www.irs.gov/pub/irs-pdf/i1099mec.pdf.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-MISC: questions people ask
1099-MISC or 1099-NEC?
Services performed by someone who isn't your employee go on 1099-NEC. Rent, royalties, prizes, medical payments and attorney gross proceeds go on 1099-MISC.
Can I file Copy A printed from this PDF?
No. Copy A in the PDF is for information only and isn't scannable. Order official forms from the IRS or e-file; you can print the black recipient copies.
Where did excess golden parachute payments go?
Starting with this revision they are reported in box 3 of Form 1099-NEC, not on 1099-MISC.
Which revision do I use for 2025 payments?
The December 2026 revision is for calendar year 2026 amounts. For late or corrected 2025 forms, use the revision the IRS designated for 2025 on its prior-year forms page.
Do I need the recipient's SSN?
You need their TIN, which may be an SSN or EIN. Collect it on Form W-9 and store it securely; send any digital copies through a protected, expiring link rather than plain email.