1099-MISC_2014 Miscellaneous Income

Attention:
This form is provided for informational purposes only. Copy A appears in red, similar to the
official IRS form. Do not file copy A downloaded from this website. The official printed
version of this IRS form is scannable, but the online version of it, printed from this website,
is not. A penalty may be imposed for filing forms that can’t be scanned. See part O in the
current General Instructions for Certain Information Returns for more information about
penalties.
To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order Information
Returns and Employer Returns Online, and we’ll mail you the scannable forms and other
products.
See IRS Publications 1141, 1167, 1179 and other IRS resources for information about
printing these tax forms.

VOID

9595

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Rents

OMB No. 1545-0115

2014

$
2 Royalties

PAYER’S federal identification number RECIPIENT’S identification number

Miscellaneous
Income

$

Form 1099-MISC

3 Other income

4 Federal income tax withheld

$

$

5 Fishing boat proceeds

6 Medical and health care payments

$

$

RECIPIENT’S name

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Street address (including apt. no.)

$

$

City or town, state or province, country, and ZIP or foreign postal code

9 Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
$
(recipient) for resale ▶
11

2nd TIN not. 13 Excess golden parachute
payments

Account number (see instructions)

$
15a Section 409A deferrals

$
Form 1099-MISC

15b Section 409A income

$
Cat. No. 14425J

16 State tax withheld

$
$
www.irs.gov/form1099misc

12

Copy A
For
Internal Revenue
Service Center
File with Form 1096.

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2014 General
Instructions for
Certain
Information
Returns.

14 Gross proceeds paid to an
attorney

$
17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Rents

OMB No. 1545-0115

2014

$
2 Royalties

PAYER’S federal identification number RECIPIENT’S identification number

Miscellaneous
Income

$

Form 1099-MISC

3 Other income

4 Federal income tax withheld

$

$

5 Fishing boat proceeds

6 Medical and health care payments

$

$

RECIPIENT’S name

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Street address (including apt. no.)

$

$

City or town, state or province, country, and ZIP or foreign postal code

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

Account number (see instructions)

11

12

13 Excess golden parachute
payments

14 Gross proceeds paid to an
attorney

$
15a Section 409A deferrals

$
Form 1099-MISC

15b Section 409A income

$

16 State tax withheld

$
$
www.irs.gov/form1099misc

Copy 1
For State Tax
Department

$
17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Rents

OMB No. 1545-0115

2014

$
2 Royalties

PAYER’S federal identification number RECIPIENT’S identification number

Miscellaneous
Income

$

Form 1099-MISC

3 Other income

4 Federal income tax withheld

$

$

5 Fishing boat proceeds

6 Medical and health care payments

$

$

RECIPIENT’S name

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Street address (including apt. no.)

$

$

City or town, state or province, country, and ZIP or foreign postal code

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

Account number (see instructions)

11

12

13 Excess golden parachute
payments

14 Gross proceeds paid to an
attorney

$
15a Section 409A deferrals

$
Form 1099-MISC

15b Section 409A income

$
(keep for your records)

16 State tax withheld

$
$
www.irs.gov/form1099misc

$
17 State/Payer’s state no.

Copy B
For Recipient

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

Instructions for Recipient
Recipient's identification number. For your protection, this form may show only the
last four digits of your social security number (SSN), individual taxpayer identification
number (ITIN), or adoption taxpayer identification number (ATIN). However, the issuer
has reported your complete identification number to the IRS and, where applicable, to
state and/or local governments.
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 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 (or Form 1040-ES(NR)). Individuals must report these
amounts as explained in the box 7 instructions on this page. Corporations, fiduciaries,
or partnerships must report the amounts on the proper line of their tax returns.
Form 1099-MISC incorrect? If this form is incorrect or has been issued in error,
contact the payer. If you cannot get this form corrected, attach an explanation to your
tax return and report your income correctly.
Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents
on Schedule C (Form 1040) if you provided significant services to the tenant, sold real
estate as a business, or rented personal property as a business.
Box 2. Report royalties from oil, gas, or mineral properties, copyrights, and patents on
Schedule E (Form 1040). However, report payments for a working interest as explained
in the box 7 instructions. For royalties on timber, coal, and iron ore, see Pub. 544.
Box 3. Generally, report this amount on the “Other income” line of Form 1040 (or Form
1040NR) 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. If it is trade or business
income, report this amount on Schedule C or F (Form 1040).
Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally,
a payer must backup withhold if you did not furnish your taxpayer identification
number. See Form W-9 and Pub. 505 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 selfemployed. Report this amount on Schedule C (Form 1040). See Pub. 334.
Box 6. For individuals, report on Schedule C (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 the amount in
this box is SE income, report it on Schedule C 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 tax. If you believe you are an employee and cannot get the
payer to correct this form, report the amount from box 7 on Form 1040, line 7 (or Form
1040NR, line 8). You must also complete Form 8919 and attach it to your return. If you
are not an employee but the amount in this box is not SE income (for example, it is
income from a sporadic activity or a hobby), report it on Form 1040, line 21 (or Form
1040NR, line 21).
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 (or Form 1040NR).
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
(Form 1040).
Box 10. Report this amount on 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 (or Form 1040NR) 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. May show current year deferrals as a nonemployee under a nonqualified
deferred compensation (NQDC) plan that is subject to the requirements of section
409A, plus any earnings on current and prior year deferrals.
Box 15b. Shows income as a nonemployee under an 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 (or Form 1040NR). See “Total Tax” in the Form 1040 (or
Form 1040NR) instructions.
Boxes 16–18. Shows state or local income tax withheld from the payments.
Future developments. For the latest information about developments related to Form
1099-MISC and its instructions, such as legislation enacted after they were published,
go to www.irs.gov/form1099misc.

CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Rents

OMB No. 1545-0115

2014

$
2 Royalties

PAYER’S federal identification number RECIPIENT’S identification number

Miscellaneous
Income

$

Form 1099-MISC

3 Other income

4 Federal income tax withheld

$

$

5 Fishing boat proceeds

6 Medical and health care payments

$

$

RECIPIENT’S name

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Street address (including apt. no.)

$

$

City or town, state or province, country, and ZIP or foreign postal code

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

Account number (see instructions)

11

12

13 Excess golden parachute
payments

14 Gross proceeds paid to an
attorney

$
15a Section 409A deferrals

$
Form 1099-MISC

15b Section 409A income

$

16 State tax withheld

$
$
www.irs.gov/form1099misc

Copy 2
To be filed
with
recipient's
state income
tax return,
when
required.

$
17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Rents

OMB No. 1545-0115

2014

$
2 Royalties

PAYER’S federal identification number RECIPIENT’S identification number

Miscellaneous
Income

$

Form 1099-MISC

3 Other income

4 Federal income tax withheld

$

$

5 Fishing boat proceeds

6 Medical and health care payments

$

$

RECIPIENT’S name

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Street address (including apt. no.)

$

$

City or town, state or province, country, and ZIP or foreign postal code

9 Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
$
(recipient) for resale ▶
11

2nd TIN not. 13 Excess golden parachute
payments

Account number (see instructions)

$
15a Section 409A deferrals

$
Form 1099-MISC

15b Section 409A income

$

16 State tax withheld

$
$
www.irs.gov/form1099misc

12

Copy C
For Payer

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2014 General
Instructions for
Certain
Information
Returns.

14 Gross proceeds paid to an
attorney

$
17 State/Payer’s state no.

18 State income

$
$
Department of the Treasury - Internal Revenue Service

Instructions for Payer
To complete Form 1099-MISC, use:
• the 2014 General Instructions for Certain Information
Returns, and
• the 2014 Instructions for Form 1099-MISC.
To order these instructions and additional forms, go
to www.irs.gov/form1099misc or call 1-800-TAX-FORM
(1-800-829-3676).
Caution. Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS
website.
Due dates. Furnish Copy B of this form to the recipient
by February 2, 2015. The due date is extended to
February 17, 2015 if you are reporting payments in
boxes 8 or 14.

File Copy A of this form with the IRS by
March 2, 2015. If you file electronically, the due date is
March 31, 2015. To file electronically, you must have
software that generates a file according to the
specifications in Pub. 1220, Specifications for Electronic
Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498,
8935, and W-2G. The IRS does not provide a fill-in form
option.
Need help? If you have questions about reporting on
Form 1099-MISC, call the information reporting
customer service site toll free at 1-866-455-7438 or
304-263-8700 (not toll free). Persons with a hearing or
speech disability with access to TTY/TDD equipment
can call 304-579-4827 (not toll free).