Form 1099-MISC Miscellaneous Income

Attention:
Do not download, print, and file Copy A with the IRS.
Copy A appears in red, similar to the official IRS form,
but is for informational purposes only. A penalty of $50 per
information return may be imposed for filing copies of forms
that cannot be scanned.
You may order these forms online at Forms and Publications
By U.S. Mail (http://www.irs.gov/formspubs) or by calling
1-800-TAX FORM (1-800-829-3676).
See IRS Publications 1141, 1167, 1179, and other IRS
resources for information about printing these tax forms.

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Page 1 of 10 of Form 1099-MISC (PAGE 2 IS BLANK)

3

Date

VOID

Revised proofs
requested

1

Rents

OMB No. 1545-0115

$
2

3

Form
Other income

$
RECIPIENT’S identification
number

5

Fishing boat proceeds

7

$
Street address (including apt. no.)

9

City, state, and ZIP code

$
Form

16

15b Section 409A income

12

Excess golden parachute 14 Gross proceeds paid to
payments
an attorney

1099-MISC

For
Internal Revenue
Service Center
File with Form 1096.

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2006 General
Instructions for
Forms 1099,
1098, 5498,
and W-2G.

17 State/Payer’s state no.

18 State income

$
$

Cat. No. 14425J

Do Not Cut or Separate Forms on This Page

Copy A

$
State tax withheld

$
$

$

8 Substitute payments in lieu of
dividends or interest

$

$
15a Section 409A deferrals

6 Medical and health care payments

Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
(recipient) for resale 䊳
$

11

2nd TIN not. 13

1099-MISC

$
Nonemployee compensation

Miscellaneous
Income

4 Federal income tax withheld

$

$
RECIPIENT’S name

2006

Royalties

$

Account number (see instructions)

Signature

CORRECTED

PAYER’S name, street address, city, state, ZIP code, and telephone no.

PAYER’S federal identification
number

Date

O.K. to print
Responsible
scan organization

Separation 1 for page 1 of Form 1099-MISC. Prints in
Red (J-6983) Ink.
Separation 2 for page 1 of Form 1099-MISC. Prints in Black Ink.

9595

Action
O.K. to print
T:FP:F

The type and rule above prints on all proofs including departmental
reproduction proofs. MUST be removed before printing.

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

Page 3 of 10 Form 1099-MISC

(Page 4 is blank)

3

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

VOID

CORRECTED

PAYER’S name, street address, city, state, ZIP code, and telephone no.

1

Rents

OMB No. 1545-0115

2006

$
2

Royalties

Form

$
3

Other income

$
PAYER’S federal identification
number

RECIPIENT’S identification
number

5

7

9

$
Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
(recipient) for resale 䊳
$

11

12

Account number (see instructions)

13

Excess golden parachute 14 Gross proceeds paid to
payments
an attorney

$

$
Form

15b Section 409A income

$
1099-MISC

16

$
$

For State Tax
Department

8 Substitute payments in lieu of
dividends or interest

City, state, and ZIP code

15a Section 409A deferrals

Copy 1

6 Medical and health care payments

$
Nonemployee compensation

$
Street address (including apt. no.)

1099-MISC

4 Federal income tax withheld

$
Fishing boat proceeds

$
RECIPIENT’S name

Miscellaneous
Income

$
State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

3

Page 5 of 10 Form 1099-MISC

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

CORRECTED (if checked)
PAYER’S name, street address, city, state, ZIP code, and telephone no.

1

Rents

OMB No. 1545-0115

$
2

Form

$
3

Other income

RECIPIENT’S identification
number

5

Fishing boat proceeds

$
RECIPIENT’S name

7

9

1099-MISC

4 Federal income tax withheld

6 Medical and health care payments

8 Substitute payments in lieu of
dividends or interest

$
Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
(recipient) for resale 䊳
$

City, state, and ZIP code

11

12

Account number (see instructions)

13

Excess golden parachute 14 Gross proceeds paid to
payments
an attorney

$
15a Section 409A deferrals

$
Form

15b Section 409A income

$
1099-MISC

16

Copy B
For Recipient

$
Nonemployee compensation

$
Street address (including apt. no.)

Miscellaneous
Income

$

$
PAYER’S federal identification
number

2006

Royalties

$
State tax withheld

$
$
(keep for your records)

17 State/Payer’s state no.

This is important tax
information and is
being furnished to
the Internal Revenue
Service. If you are
required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if
this income is
taxable and the IRS
determines that it
has not been
reported.
18 State income

$
$
Department of the Treasury - Internal Revenue Service

Page 6 of 10 of Form 1099-MISC

3

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Recipients
Account number. May show an account or other unique number the
payer assigned to distinguish your account.
Amounts shown may be subject to self-employment (SE) tax. If
your net income from self-employment is $400 or more, you must file
a return and compute your SE tax on Schedule SE (Form 1040). See
Pub. 334, Tax Guide for Small Business, for more information. If no
income or social security and Medicare taxes were withheld and you
are still receiving these payments, see Form 1040-ES, Estimated Tax
for Individuals. Individuals must report as explained below.
Corporations, fiduciaries, or partnerships report the amounts on the
proper line of your tax return.
Boxes 1 and 2. Report rents from real estate on Schedule E (Form
1040). If you provided significant services to the tenant, sold real
estate as a business, or rented personal property as a business,
report on Schedule C or C-EZ (Form 1040). For royalties on timber,
coal, and iron ore, see Pub. 544, Sales and Other Dispositions of
Assets.
Box 3. Generally, report this amount on the “Other income” line of
Form 1040 and identify the payment. The amount shown may be
payments received as the beneficiary of a deceased employee,
prizes, awards, taxable damages, Indian gaming profits, or other
taxable income. See Pub. 525, Taxable and Nontaxable Income. If it
is trade or business income, report this amount on Schedule C,
C-EZ, or F (Form 1040).
Box 4. Shows backup withholding or withholding on Indian gaming
profits. Generally, a payer must backup withhold at a 28% rate if you
did not furnish your taxpayer identification number. See Form W-9,
Request for Taxpayer Identification Number and Certification, for
more information. Report this amount on your income tax return as
tax withheld.
Box 5. An amount in this box means the fishing boat operator
considers you self-employed. Report this amount on Schedule C or
C-EZ (Form 1040). See Pub. 595, Tax Highlights for Commercial
Fishermen.
Box 6. For individuals, report on Schedule C or C-EZ (Form 1040).

Box 7. Shows nonemployee compensation. If you are in the trade or
business of catching fish, box 7 may show cash you received for the
sale of fish. If payments in this box are SE income, report this
amount on Schedule C, C-EZ, or F (Form 1040), and complete
Schedule SE (Form 1040). You received this form instead of Form
W-2 because the payer did not consider you an employee and did
not withhold income tax or social security and Medicare taxes.
Contact the payer if you believe this form is incorrect or has been
issued in error. If you believe you are an employee, report this
amount on line 7 of Form 1040 and call the IRS for information on
how to report any social security and Medicare taxes.
Box 8. Shows substitute payments in lieu of dividends or tax-exempt
interest received by your broker on your behalf as a result of a loan
of your securities. Report on the “Other income” line of Form 1040.
Box 9. If checked, $5,000 or more of sales of consumer products was
paid to you on a buy-sell, deposit-commission, or other basis. A dollar
amount does not have to be shown. Generally, report any income from
your sale of these products on Schedule C or C-EZ (Form 1040).
Box 10. Report this amount on line 8 of Schedule F (Form 1040).
Box 13. Shows your total compensation of excess golden parachute
payments subject to a 20% excise tax. See the Form 1040
instructions for where to report.
Box 14. Shows gross proceeds paid to an attorney in connection with
legal services. Report only the taxable part as income on your return.
Box 15a. Shows current year deferrals as a nonemployee under a
nonqualified deferred compensation (NQDC) plan that is subject to
the requirements of section 409A. Any earnings on current and prior
year deferrals are also reported.
Box 15b. Shows income as a nonemployee under a NQDC plan that
does not meet the requirements of section 409A. This amount is also
included in box 7 as nonemployee compensation. Any amount
included in box 15a that is currently taxable is also included in this
box. This income is also subject to a substantial additional tax to be
reported on Form 1040. See “Total Tax” in the Form 1040
instructions.
Boxes 16–18. Shows state or local income tax withheld from the
payments.

Page 7 of 10 Form 1099-MISC

(Page 8 is blank)

3

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

CORRECTED (if checked)
PAYER’S name, street address, city, state, ZIP code, and telephone no.

1

Rents

OMB No. 1545-0115

2006

$
2

Royalties

Form

$
3

Other income

$
PAYER’S federal identification
number

RECIPIENT’S identification
number

5

7

9

6 Medical and health care payments

Nonemployee compensation

$
Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
(recipient) for resale 䊳
$

11

12

Account number (see instructions)

13

Excess golden parachute 14 Gross proceeds paid to
payments
an attorney

$

$
Form

15b Section 409A income

$
1099-MISC

16

$
$

To be filed
with
recipient’s
state income
tax return,
when
required.

8 Substitute payments in lieu of
dividends or interest

City, state, and ZIP code

15a Section 409A deferrals

Copy 2

$

$
Street address (including apt. no.)

1099-MISC

4 Federal income tax withheld

$
Fishing boat proceeds

$
RECIPIENT’S name

Miscellaneous
Income

$
State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

Page 9 of 10 Form 1099-MISC

3

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

VOID

CORRECTED

PAYER’S name, street address, city, state, ZIP code, and telephone no.

1

Rents

OMB No. 1545-0115

$
2

Form

$
3

Other income

$
PAYER’S federal identification
number

RECIPIENT’S identification
number

5

7

9

City, state, and ZIP code

2nd TIN not. 13

$
Form

15b Section 409A income

$
1099-MISC

16

$
$

For Payer

8 Substitute payments in lieu of
dividends or interest

$

12

Excess golden parachute 14 Gross proceeds paid to
payments
an attorney

$
15a Section 409A deferrals

Copy C

6 Medical and health care payments

Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
(recipient) for resale 䊳
$

11

Account number (see instructions)

1099-MISC

4 Federal income tax withheld

$
Nonemployee compensation

$
Street address (including apt. no.)

Miscellaneous
Income

$
Fishing boat proceeds

$
RECIPIENT’S name

2006

Royalties

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2006 General
Instructions for
Forms 1099,
1098, 5498,
and W-2G.

$
State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

3

Page 10 of 10 of Form 1099-MISC

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Payers
General and specific form instructions
are provided as separate products. The
products you should use to complete
Form 1099-MISC are the 2006 General
Instructions for Forms 1099, 1098,
5498, and W-2G and the 2006
Instructions for Form 1099-MISC. A
chart in the general instructions gives a
quick guide to which form must be
filed to report a particular payment. To
order these instructions and additional
forms, call 1-800-TAX-FORM
(1-800-829-3676).
Caution: Because paper for ms are
scanned dur ing processing, you cannot
file with the IRS For ms 1096, 1098,
1099, or 5498 that you pr int from the
IRS website.

Due dates. Furnish Copy B of this
form to the recipient by January 31,
2007.
File Copy A of this form with the IRS
by February 28, 2007. If you file
electronically, the due date is
April 2, 2007. To file electronically, you
must have software that generates a
file according to the specifications in
Pub. 1220, Specifications for Filing
Forms 1098, 1099, 5498, and W-2G
Electronically or Magnetically. IRS does
not provide a fill-in form option.

Printed on recycled paper