Form 1099-MISC (Rev. December 2026)

Status: Original and derived artifacts are available for this document.

Download: pdf

Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
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, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

9595

VOID

CORRECTED
1 Rents

PAYER’S name

$
Street address

Room or suite no.

City or town

Telephone number

2 Royalties

OMB No. 1545-0115
Form 1099-MISC
(Rev. December 2026)

Miscellaneous
Information

For calendar year

State or province
PAYER’S TIN

Country

$
3 Other income

4 Federal income tax
withheld

$

$

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

ZIP or foreign postal code

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

9 Crop insurance proceeds

$

$

11 Fish purchased for resale

12 Section 409A deferrals

$
State or province

Country

$
10 Gross proceeds paid to
an attorney

ZIP or foreign postal code 13a Cash tips

$
13b TTOC

$

Account number (see instructions)

Form 1099-MISC (Rev. 12-2026) Created 5/26/26

For
Internal Revenue
Service Center

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

FATCA filing
requirement

14 Overtime compensation

$

$

www.irs.gov/Form1099

2nd TIN not.

16 State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Cat. No. 14425J

www.irs.gov/Form1099MISC

15 Nonqualified deferred
compensation

Copy A

$
$
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
1 Rents

PAYER’S name

$
Street address

Room or suite no.

City or town

Telephone number

2 Royalties

OMB No. 1545-0115
Form 1099-MISC
(Rev. December 2026)

Miscellaneous
Information

For calendar year

$
3 Other income

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

$

$

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

9 Crop insurance proceeds

Country

$

$

$
12 Section 409A deferrals

ZIP or foreign postal code 13a Cash tips

For State Tax
Department

10 Gross proceeds paid to
an attorney

11 Fish purchased for resale

$
State or province

Copy 1

4 Federal income tax
withheld

$
13b TTOC

$
FATCA filing
requirement

Account number (see instructions)

14 Overtime compensation

$

$

16 State tax withheld

17 State/Payer’s state no.

$
$
Form 1099-MISC (Rev. 12-2026)

15 Nonqualified deferred
compensation

www.irs.gov/Form1099MISC

18 State income

$
$
Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
1 Rents

PAYER’S name

$
Street address

Room or suite no.

City or town

Telephone number

2 Royalties

OMB No. 1545-0115
Form 1099-MISC
(Rev. December 2026)

Miscellaneous
Information

For calendar year

$
3 Other income

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

$

$

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

9 Crop insurance proceeds

Country

$
10 Gross proceeds paid to
an attorney

$

$

11 Fish purchased for resale

12 Section 409A deferrals

$
State or province

ZIP or foreign postal code 13a Cash tips

$
13b TTOC

$
FATCA filing
requirement

Account number (see instructions)

14 Overtime compensation

Form 1099-MISC (Rev. 12-2026)

(keep for your records)

15 Nonqualified deferred
compensation

$

$

16 State tax withheld

17 State/Payer’s state no.

$
$
www.irs.gov/Form1099MISC

Copy B

4 Federal income tax
withheld

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 account reporting requirement
under chapter 4 of the Internal Revenue Code. You may also have a filing
requirement. See the Instructions for Form 8938.
Amounts shown may be subject to self-employment (SE) tax. Individuals
should see the Instructions for Schedule SE (Form 1040). Corporations,
fiduciaries, or partnerships must report the amounts on the appropriate lines 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 information 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 Schedule E (Form 1040) 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) 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. Shows the amount paid to you as a fishing boat crew member by the
operator, who considers you to be self-employed. Self-employed individuals
must report this amount on Schedule C (Form 1040). See Pub. 334.
Box 6. For individuals, report on Schedule C (Form 1040).
Box 7. If checked, consumer products totaling $5,000 or more were sold to you

for resale on a buy-sell, a deposit-commission, or another basis. Generally,
report any income from your sale of these products on Schedule C (Form 1040).
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).
Box 9. Report this amount on Schedule F (Form 1040).
Box 10. Shows gross proceeds paid to an attorney in connection with legal
services. Report only the taxable part as income on your return.
Box 11. Shows the amount of cash you received for the sale of fish if you are in
the trade or business of catching fish.
Box 12. 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 13a. Shows the total amount of cash tips. “Cash tips” include tips received
in cash or charged. This amount has been included in the amount reported in
box 3. Use the amount in box 13a when determining the qualified tip deduction
in Part II of Schedule 1-A (Form 1040).
Box 13b. Shows up to two Treasury Tipped Occupation Code(s) (TTOC) for your
tipped occupation(s). Use this code(s) in determining the deduction for qualified
tips in Part II of Schedule 1-A (Form 1040). If the occupation code 000 is used,
and no other code is included in box 13b, your cash tips are not qualified tips;
do not use the amount reported in box 13a for the deduction for qualified tips.
Box 14. Shows the total amount of qualified overtime compensation. This
amount has been included in the amount reported in box 3. Use the amount in
box 14 when determining the qualified overtime compensation deduction in Part
III of Schedule 1-A (Form 1040).
Box 15. Shows income as a nonemployee under an NQDC plan that does not
meet the requirements of section 409A. Any amount included in box 12 that is
currently taxable is also included in this box. Report this amount as income on
your tax return. This income is also subject to a substantial additional tax to be
reported on Form 1040, 1040-SR, or 1040-NR. See the instructions for your tax
return.
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.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
online federal tax preparation, e-filing, and direct deposit or payment options.

CORRECTED (if checked)
1 Rents

PAYER’S name

$
Street address

Room or suite no.

City or town

Telephone number

2 Royalties

OMB No. 1545-0115
Form 1099-MISC
(Rev. December 2026)

Miscellaneous
Information

For calendar year

$
3 Other income

State or province

Country

ZIP or foreign postal code

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

$

$

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

9 Crop insurance proceeds

Country

$

$

$
12 Section 409A deferrals

ZIP or foreign postal code 13a Cash tips

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

10 Gross proceeds paid to
an attorney

11 Fish purchased for resale

$
State or province

4 Federal income tax
withheld

$
13b TTOC

$
FATCA filing
requirement

Account number (see instructions)

14 Overtime compensation

$

$

16 State tax withheld

17 State/Payer’s state no.

$
$
Form 1099-MISC (Rev. 12-2026)

15 Nonqualified deferred
compensation

www.irs.gov/Form1099MISC

18 State income

$
$
Department of the Treasury - Internal Revenue Service