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 entity making the payment (i.e., the payer) should fill 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 fully filled form that you can simply mail and print to the various 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 for you at 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 are reporting 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 under any circumstances, on any website.
You must mail an official scannable form the IRS. To order a physical Copy A of the 1099-MISC form for filing with the IRS, visit 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: