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Form 1099-MISC Miscellaneous Income
Federal & State Law Editorial TeamLast reviewed: April 2026
Information return reporting miscellaneous payments of $600 or more to non-employees, including rents, prizes, awards, and medical payments.
PDF TemplateUse the instructions below to complete this form
Instructions
Report payments in the correct box: Box 1 for rents, Box 2 for royalties, Box 3 for other income, Box 6 for medical and health care payments, and Box 10 for crop insurance proceeds. Note that non-employee compensation is now reported on Form 1099-NEC, not 1099-MISC. Furnish to the recipient by January 31 and file with the IRS by February 28 (March 31 if e-filing).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.