Internal Revenue Service · Federal form
Fill out Form 1099-MISC
Miscellaneous Information Rev. December 2026
From IRS: File Form 1099-MISC for each person in the course of your business to whom you have paid the payment types listed in the instructions during the year. Source
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Copy A from this PDF. Do not print and file Copy A of this PDF. Official printed Copy A is scannable; a self-printed copy is not. Source
Facts from the official source
Quoted or closely restated from the IRS's own pages and PDFs, checked .
| Fact | What the source says | Source |
|---|---|---|
| Issued by | Internal Revenue Service, U.S. Department of the Treasury | About Form 1099-MISC (IRS) |
| Edition | Rev. December 2026 | Form 1099-MISC (Rev. December 2026), official PDF Form 1099-MISC PDF, page 2 (Copy A), footer; header reads "(Rev. December 2026)". |
| Current revision | The IRS links the Rev. December 2026 PDF (f1099msc.pdf) as the current revision. | About Form 1099-MISC (IRS) About Form 1099-MISC, "Current revision" section. |
| Which year it reports | Use the December 2026 revision to file 2026 information with the IRS in early 2027, and to furnish the information to the recipient. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 1, Reminders, "Continuous-use revision". |
| Filing date | File Form 1099-MISC with the IRS by February 28 on paper, or March 31 if you file electronically. A date falling on a Saturday, Sunday or legal holiday moves to the next business day. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 1, What’s New, "Filing dates". |
| Reporting thresholds (this revision) | At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest; any fishing boat proceeds; at least $600 in gross proceeds paid to an attorney; at least $2,000 in rents, prizes and awards, other income payments, medical and health care payments, crop insurance proceeds and the other box types the instructions list. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 2, "Specific Instructions for Form 1099-MISC". |
| Recipient statement | If you are required to file Form 1099-MISC, you must furnish a statement to the recipient. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 4, "Statements to Recipients". |
| Copies you may print | Copy B and the other black copies may be downloaded and printed to furnish the information to the recipient. | Form 1099-MISC (Rev. December 2026), official PDF Form 1099-MISC PDF, page 1, "Attention" notice. |
| Prior years | Keep using this revision for later years until the IRS issues a superseding revision. Do not use it for prior years. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 1, Reminders, "Continuous-use revision". |
| Copy A from this PDF | Do not print and file Copy A of this PDF. Official printed Copy A is scannable; a self-printed copy is not. | Form 1099-MISC (Rev. December 2026), official PDF Form 1099-MISC PDF, page 1, "Attention" notice. |
| E-file threshold | With 10 or more information returns in the aggregate, you may be required to e-file. | Form 1099-MISC (Rev. December 2026), official PDF Form 1099-MISC PDF, page 1, "Attention" notice. |
| Business payments only | Report on Form 1099-MISC only payments made in the course of your trade or business. Personal payments are not reportable. | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), page 2, "Trade or business reporting only". |
| Official instructions | Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026). | About Form 1099-MISC (IRS) About Form 1099-MISC, "Current revision" section. |
What is on the form
- Payer and recipient
- Payer’s name, address, telephone number and TIN; recipient’s TIN, name and address; FATCA filing requirement checkbox; account number. Form 1099-MISC, Copy B, page 4
- Boxes 1 to 15
- 1 Rents, 2 Royalties, 3 Other income, 4 Federal income tax withheld, 5 Fishing boat proceeds, 6 Medical and health care payments, 7 Direct sales checkbox, 8 Substitute payments, 9 Crop insurance proceeds, 10 Gross proceeds paid to an attorney, 11 Fish purchased for resale, 12 Section 409A deferrals, 13a Cash tips, 13b TTOC, 14 Overtime compensation, 15 Nonqualified deferred compensation. Form 1099-MISC, Copy B, page 4
- Boxes 16 to 18
- State tax withheld, state/payer’s state number and state income. Form 1099-MISC, Copy B, page 4
- Copies in the PDF
- Copy A (page 2, red, informational), Copy 1 for the state tax department (page 3), Copy B for the recipient (page 4) and Copy 2 (page 6); page 5 holds the recipient instructions. Form 1099-MISC PDF, pages 2 to 6
Checked by PDF Tower: the official PDF has 6 pages and 179 fillable fields (164 text, 15 checkbox or radio), 549 KB. SHA-256 38051fe1cdce8fac…, computed .
Edition and revisions
- Edition on this page: Rev. December 2026.
- Recent developments (IRS): Reporting requirement not applicable for lead service line replacement payments (28-MAR-2024); Announcement 2021-2, Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan Payments. Source
- All revisions at IRS
Sources
- About Form 1099-MISC (IRS) Retrieved .
- Form 1099-MISC (Rev. December 2026), official PDF Retrieved .
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), PDF Retrieved .
- About Form 1096 (IRS) Retrieved .
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