What Is A 1099-MISC Form?
A 1099-MISC form is an IRS tax form typically used by businesses to report miscellaneous (non-salary) income exceeding $600 paid to non-employees, such as independent contractors, consultants, and landlords (i.e., rent payments).
The 1099-MISC form is also used to report prizes and awards, such as those won on TV game shows, as well as royalty, medical, healthcare, and attorney payments.
To report salaries paid to employees, use Form W-2 (Wage and Tax Statement).
Who Should Fill A 1099-MISC Form?
The payment entity (i.e., the payer) should complete a 1099-MISC form. The payer should then mail the completed form to each non-employee.
Why Use Our 1099-MISC Form Builder?
By creating your 1099-MISC forms on our site, you gain the following benefits:
- Our questions and prompts are written in plain, everyday language. Using your answers to these questions, the builder generates a filled form you can mail and print to the recipients.
- You may need to create up to five copies of the 1099-MISC form:
- Copy A: For the IRS
- Copy 1: For the state tax department
- Copy B: For the recipient
- Copy 2: A second copy for the recipient (for filing tax returns)
- Copy C: For the payer
- Copy A: For the IRS
Our builder automatically creates all copies in one go, saving you time, effort, and the likelihood of errors and inconsistent entries.
When Are 2022 1099-MISC Forms Due?
Recipient copies (Copy B and Copy 2): For payments made in 2022, the payer should mail the forms to the non-employees before January 31, 2023. The deadline is February 15 if you report payments in box 8 or 10.
IRS Copy (Copy A): If filing by mail, Copy A should arrive at the IRS by February 28, 2023. If filing electronically, the deadline is March 31, 2023.
A note about the IRS copy (Copy A)
Copy A (for the IRS) cannot be filed online on any website.
You must mail an official scannable form to the IRS. To order a Copy A of the 1099-MISC form for filing with the IRS, visit the IRS’s Online Ordering for Information Returns and Employer Returns store.
You may print and/or mail all other copies (Copy B, C, 1, and 2) to their intended recipients.
1099-MISC Form Sample
Here’s what a 1099-MISC form looks like: