This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 1099-MISC, 1099-NEC for the current year.
This document contains official instructions for IRS Form 1099-MISC , and IRS Form 1099-NEC . Both forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1099-MISC is available for download through this link. The latest available IRS Form 1099-NEC can be downloaded through this link.
Q: What is IRS Form 1099-MISC?
A: IRS Form 1099-MISC is used to report miscellaneous income received by individuals or businesses.
Q: When do I need to file Form 1099-MISC?
A: You need to file Form 1099-MISC if you made payments of $600 or more for services performed by someone who is not your employee.
Q: When do I need to file Form 1099-NEC?
A: You need to file Form 1099-NEC if you made payments of $600 or more for services performed by someone who is not your employee.
Q: How do I fill out Form 1099-MISC?
A: You need to provide the recipient's information, your information, and the amount of miscellaneous income paid.
Q: Do I need to send a copy of Form 1099-MISC to the IRS?
A: Yes, you need to send a copy of Form 1099-MISC to the IRS.
Q: Do I need to send a copy of Form 1099-NEC to the IRS?
A: Yes, you need to send a copy of Form 1099-NEC to the IRS.
Instruction Details:
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