1099-MISC (Miscellaneous Income) | 1099online.com

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1099-MISC (Miscellaneous Income)

What to report Amount to report To IRS To Recipient (Unless indicated otherwise)
Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. $600 or more, except $10 or more for royalties February 28 * January 31
Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. All amounts February 28 * January 31
Section 409A income from nonqualified deferred compensation plans (NQDCs). All amounts February 28 * January 31
Payments to a physician, physicians’ corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans. $600 or more February 28 * January 31
Non employee compensation (Box 7): Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors, rental property expense payments, and golden parachute payments. (filing paper and electronically to IRS is due 1/31) $600 or more January 31 January 31
Fish purchases paid in cash for resale $600 or more February 28 * January 31
Crop insurance proceeds $600 or more February 28 * January 31
Substitute dividends and tax-exempt interest payments reportable by brokers $10 or more February 28 * February 15
Gross proceeds paid to attorneys. $600 or more February 28 * February 15

(*) = Due date is March 31st if filed electronically