IRS Form 1099-MISC, Miscellaneous Information

The top of the form has the boxes VOID and CORRECTED.

Enter the year after For calendar year 20.

Enter the PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

Enter the PAYER'S TIN and the RECIPIENT'S TIN.

Enter the RECIPIENT'S name, Street address (including apt. no.), and City or town, state or province, country, and ZIP or foreign postal code.

Account number may show an account or other unique number the payer assigned to distinguish the account.

Enter Rents in Box 1.

Enter Royalties in Box 2; royalties from oil, gas, or mineral properties; copyrights; and patents are reported on Schedule E (Form 1040).

Enter Other income in Box 3; the amount may be payments received as the beneficiary of a deceased employee, prizes, awards, taxable damages, Indian gaming profits, or other taxable income.

Enter Federal income tax withheld in Box 4; it shows backup withholding or withholding on Indian gaming profits.

Enter Fishing boat proceeds in Box 5; it shows the amount paid to a fishing boat crew member by the operator, who considers the crew member to be self-employed.

Enter Medical and health care payments in Box 6.

Box 7 is Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale; if checked, consumer products totaling $5,000 or more were sold to the recipient for resale, on a buy-sell, a deposit-commission, or other basis (checked November 14, 2026).

Enter Substitute payments in lieu of dividends or interest in Box 8.

Enter Crop insurance proceeds in Box 9.

Enter Gross proceeds paid to an attorney in Box 10; it shows gross proceeds paid to an attorney in connection with legal services.

Enter Fish purchased for resale in Box 11.

Enter Section 409A deferrals in Box 12; it may show current year deferrals as a nonemployee under a nonqualified deferred compensation (NQDC) plan that is subject to the requirements of section 409A plus any earnings on current and prior year deferrals.

Box 13 is FATCA filing requirement; if it is checked, the payer is reporting on this Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue Code.

Enter Excess golden parachute payments in Box 14; it shows total compensation of excess golden parachute payments subject to a 20% excise tax.

Enter Nonqualified deferred compensation in Box 15; it shows income as a nonemployee under an NQDC plan that does not meet the requirements of section 409A.

Enter State tax withheld in Box 16, State/Payer's state no. in Box 17 and State income in Box 18; Boxes 16-18 show state or local income tax withheld from the payments.

Information returns may also be filed electronically using the IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).

This is important tax information and is being furnished to the IRS.

For filing and furnishing instructions, including due dates, and to request filing or furnishing extensions, see the current General Instructions for Certain Information Returns.

A penalty may be imposed for filing with the IRS information return forms that can't be scanned; only the official printed version of Copy A is scannable. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties.

Copy A of this form is provided for informational purposes only. Do not print and file copy A downloaded from this website; the IRS information is at www.irs.gov/form1099.