Form 1099-MISC Miscellaneous Income

Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.

9595

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

2019

$
2 Royalties

PAYER’S TIN

RECIPIENT’S TIN

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

FATCA filing 2nd TIN not. 13 Excess golden parachute
requirement
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
2019 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

2019

$
2 Royalties

PAYER’S TIN

RECIPIENT’S TIN

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)

FATCA filing
requirement

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

2019

$
2 Royalties

PAYER’S TIN

RECIPIENT’S TIN

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)

FATCA filing
requirement

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 IRS. 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 taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your social security number (SSN),
individual taxpayer identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN). However, the payer has
reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
FATCA filing requirement. If the FATCA filing requirement box is checked, the
payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting
requirement. You also may have a filing requirement. See the Instructions for
Form 8938.
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. Note: If you are still receiving payments on which no income, social
security, and Medicare taxes are withheld, you should make estimated tax
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. See Pub. 527.
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 Schedule 1
(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 TIN. 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
self-employed. 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 this amount on
the line for “Wages, salaries, tips, etc.” of Form 1040 (or Form 1040NR). You
also must 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 this amount on the “Other income”
line of Schedule 1 (Form 1040) (or Form 1040NR).
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 Schedule 1 (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 also is included in box 7 as
nonemployee compensation. Any amount included in box 15a that is currently
taxable also is included in this box. This income also is subject to a substantial
additional tax to be reported on Form 1040 (or Form 1040NR). See the Form
1040 (or Form 1040NR) instructions.
Boxes 16–18. Show 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

2019

$
2 Royalties

PAYER’S TIN

RECIPIENT’S TIN

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)

FATCA filing
requirement

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

2019

$
2 Royalties

PAYER’S TIN

RECIPIENT’S TIN

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

FATCA filing 2nd TIN not. 13 Excess golden parachute
requirement
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
2019 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 2019 General Instructions for Certain Information
Returns, and
• The 2019 Instructions for Form 1099-MISC.
To complete corrected Forms 1099-MISC, see the
2019 General Instructions for Certain Information
Returns.
To order these instructions and additional forms, go
to www.irs.gov/Form1099MISC.
Caution: Because paper forms are scanned during
processing, you cannot file Forms 1096, 1097, 1098,
1099, 3921, or 5498 that you print from the IRS website.
Due dates. Furnish Copy B of this form to the recipient
by January 31, 2020. The due date is extended to
February 18, 2020, if you are reporting payments in box
8 or 14.

File Copy A of this form with the IRS by January 31,
2020, if you are reporting payments in box 7. Otherwise,
file by February 28, 2020, if you file on paper, or by
March 31, 2020, if you file electronically. To file
electronically, you must have software that generates a
file according to the specifications in Pub. 1220. The
IRS does not provide a fill-in form option for Copy A.
Need help? If you have questions about reporting on
Form 1099-MISC, call the information reporting
customer service site toll free at 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).