Form 1099-MISC -- Miscellaneous Information

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1099-MISC Miscellaneous Information	Form	Modified	Available
Form 1099-MISC Miscellaneous Information	Form	Modified	Repair queued
Justification of No Material Nonsubstantive Change.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2024-08-08	Repair queued
Justification of No Material Nonsubstantive Change.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2024-08-08	Available
Supporting Statement 1545-0115.docx	Supporting Statement A	Uploaded 2024-09-24	Repair queued
Supporting Statement 1545-0115.docx	Supporting Statement A	Uploaded 2024-09-24	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39534	Miscellaneous Information	Form	Modified	Miscellaneous Information
39534	Miscellaneous Information	Form	Modified
39534	Miscellaneous Information	Instruction	Modified

ICR Details

OMB Control No: 1545-0115	ICR Reference No: 202408-1545-004
Status: Active	Previous ICR Reference No: 202205-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1099-MISC -- Miscellaneous Information
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/09/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 09/25/2024
Terms of Clearance: OMB approves this IRS change request on the basis that the change is minor, made in response to a public comment, simplifies reporting requirements, and does not introduce any new concepts to the information collection. OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2026	10/31/2026	10/31/2026
Responses	50,337,000	0	99,447,800
Time Burden (Hours)	20,638,170	0	30,828,818
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1099-MISC is used by payers to report payments of $600 or more of rent, prizes and awards, medical and health care payments, nonemployee compensation, and crop insurance proceeds, $10 or more of royalties, any amount of fishing boat proceeds, certain substitute payments, golden parachute payments, and an indication of direct sales of $5,000 or more.

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Authorizing Statute(s): US Code: 26 USC 6050A Name of Law: Reporting requirements of certain fishing boat operators.
   US Code: 26 USC 6041 Name of Law: Information at source.
   US Code: 26 USC 6045(d) Name of Law: Statements required in case of certain substitute payments.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 25568	04/29/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 45423	07/28/2022
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Miscellaneous Information	1099-MISC	Miscellaneous Information

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	50,337,000	99,447,800	0	0	-49,110,800	0
Annual Time Burden (Hours)	20,638,170	30,828,818	0	5,033,700	-15,224,348	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: In response to the Federal Register notice dated April 29, 2022 (87 FR 25568), Internal Revenue Service (IRS) received one comment regarding Form 1099-MISC. The American Payroll Association (APA) provided the following suggestions/explanations: - Move Box 14 (excess golden parachute payments) on Form 1099-MISC to Form 1099-NEC; American Payroll Association – Comments on Forms 1099-MISC and 1099-NEC Changes made as a result of APA comments received 10/12/23 will result in a burden increase of 5,033,700 hours. Updated estimates based on 2023 Pub 6961 will result in burden decrease of 15,224,348 hours.

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Annual Cost to Federal Government: $508,856

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/25/2024

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