What is Form 1099-MISC?

The Form 1099-MISC is used to report miscellaneous income for individuals and companies who have been paid $600 or more in non-employee service payments during a calendar year with the exception of royalty payments of $10 or more.  

Please note that amounts paid for wages and other compensation paid to an employee are NOT reported on a Form 1099-MISC. These amounts are reported on a Form W-2.

Examples of persons who would receive a Form 1099-MISC form includes:

• Human subjects

• Independent Contractors providing services such as:

  • Attorneys

  • Guest speakers/Lecturers

  • Health care or medical care service 

  • Honorarium

  • Performers 

  • Physicians

  • Rents

  • Royalties

Other information about the Form 1099-MISC:

• Form 1099-MISC is mailed prior to January 31, each year.
• To view a blank form and instructions, click on 1099-MISC. 
• To request duplicates and make corrections to previously issued forms, click here.