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
PayrollOrg comments - Final_Redacted.pdf	Public Comments	Uploaded 2026-08-17	Available
Supporting Statement.docx	Supporting Statement A	Uploaded 2026-09-01	Available

IC Document Collections

Information collection document groups

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

ICR Details

OMB Control No: 1545-0115	ICR Reference No: 202604-1545-018
Status: Received in OIRA	Previous ICR Reference No: 202408-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1099-MISC -- Miscellaneous Information
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/11/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	10/31/2026
Responses	43,763,450	50,337,000
Time Burden (Hours)	20,568,822	20,638,170
Cost Burden (Dollars)	0	0

---

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.

---

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: PL: Pub.L. 119 - 21 70201 & 70202 Name of Law: Ome Big Beautiful Bill Act

---

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

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 6732	02/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 56286	09/01/2026
Did the Agency receive public comments on this ICR? Yes

---

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

---

ICR Summary of Burden

table that charts list of burden

	Total Request	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	43,763,450	50,337,000	0	0	-6,573,550	0
Annual Time Burden (Hours)	20,568,822	20,638,170	2,625,807	0	-2,695,155	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: Changes made to comply with P.L. 119-21 (Sec. 70201 and 70202) will result in a burden increase of 2,625,807 hours. Updated estimates based on 2025 Pub 6961 will decrease the estimated annual responses by 6,573,550 and decrease the burden hours by 2,695,155. The result of these changes is a net burden decrease of 69,348.

---

Annual Cost to Federal Government: $239,987

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

---

Common Form ICR:  No

---

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: 09/11/2026

---