Form 1099-MISC

Form 1099-MISC, Miscellaneous Information

Form 1099-MISC is the IRS form a payer files to report certain payments in the course of business, such as rents, royalties, prizes and medical payments. To prepare another without retyping, upload a completed 1099-MISC and a blank one. RepeatForm carries over matching answers. You review them and preview free.

Tested with the irs.gov edition dated December 2026

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What Form 1099-MISC is and who files it

The IRS instructions say to file Form 1099-MISC for each person to whom you paid, in the course of your business, at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest; any fishing boat proceeds; at least $600 in gross proceeds paid to an attorney; or, for tax years beginning after 2025, at least $2,000 in rents, prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, Section 409A deferrals or nonqualified deferred compensation. The instructions say personal payments are not reportable, and that payments made by credit card or through a third-party network are reported by the payment settlement entity on Form 1099-K, not on this form. Check the current instructions.

Download the current 1099-MISC

The PDF on irs.gov is marked Form 1099-MISC (Rev. December 2026), to be used for 2026 information filed in early 2027, and not for prior years.

Copy A: why you cannot file a printout

The IRS PDF says Copy A appears in red like the official printed form, but self-printed copies of Copy A from the PDF are not scannable. It says not to print and file Copy A of the PDF, and that the IRS may impose a penalty for filing forms it cannot scan. The IRS points to its free e-file system, IRIS, and says you can order official forms with a scannable Copy A at IRS.gov/EmployerForms. You may download and print Copy B and the other black copies to furnish to the recipient. RepeatForm does not file anything and does not replace official Copy A.

The 1099-MISC box by box

Payer and recipient name, address and TIN; calendar year; box 1 rents; box 2 royalties; box 3 other income; box 4 federal income tax withheld; box 5 fishing boat proceeds; box 6 medical and health care payments; box 7 payer made direct sales totaling $5,000 or more; box 8 substitute payments in lieu of dividends or interest; box 9 crop insurance proceeds; box 10 gross proceeds paid to an attorney; box 11 fish purchased for resale; box 12 Section 409A deferrals; boxes 13a, 13b and 14 for cash tips, Treasury Tipped Occupation Code(s) and overtime compensation (new on this revision); box 15 nonqualified deferred compensation; and boxes 16 to 18 for state information. RepeatForm does not decide which payment belongs in which box. The IRS instructions do.

Due dates

The IRS instructions say to file Form 1099-MISC by February 28 if you file on paper, or March 31 if you file electronically, and to furnish the recipient's statement by January 31. When a date falls on a weekend or legal holiday, it moves to the next business day. If you report $5,000 or more in direct sales of consumer products on Form 1099-NEC instead, that form's January 31 filing date applies. Check the instructions.

Filing another 1099-MISC for a new recipient or year

A landlord or small business usually fills in the same payer details on every 1099-MISC. Upload a completed 1099-MISC and a blank one. RepeatForm carries matching answers; you review each one, then preview free.

Who fills in a 1099-MISC again

✓A payer reporting rents, in the course of business, with the same payer details every time.
✓A business that pays royalties or prizes, preparing a form for each recipient.
✓A bookkeeper preparing forms for several clients.
✓A payer preparing next year's forms from last year's completed copies.

What carries over

✓Payer name, address and TIN, where the same fields appear in both copies
✓Recipient fields, when you are preparing another form for the same recipient
✓Box amounts and state information, where the same fields appear in both copies, so you can see them and update them
✓Checkboxes that appear in both copies
✓The Copy A boxes on the IRS form are locked. RepeatForm leaves those as they are and fills the other copies.

What to check

✓Edition changes. The December 2026 revision added boxes 13a, 13b and 14 for cash tips, tipped occupation codes and overtime, and split the address fields. An older completed copy may carry fewer answers, and the ones that carry deserve a second look.
✓The tax year the form is for.
✓Amounts, recipient TINs and which box a payment belongs in: they differ for each recipient and each year.
✓State boxes (16 to 18).

What never carries over

✓Anything that belongs to a different recipient or year. Update recipient name, address, TIN and amounts on each new form.
✓Anything in your completed copy that does not appear in the blank form.
✓The locked Copy A boxes, which are left as the IRS printed them.

Current irs.gov edition

The 1099-MISC PDF on irs.gov is marked Rev. December 2026. The IRS says to use it to file 2026 information in early 2027, and not for prior years. Get the current form from irs.gov

1099-MISC or 1099-NEC?

The IRS covers both forms in one set of instructions. 1099-NEC is for nonemployee compensation, such as pay to contractors. 1099-MISC covers the other listed payments. For consumer-product sales of $5,000 or more, the IRS says you may use either box 7 on 1099-MISC or box 2 on 1099-NEC. See the 1099-NEC page.

Paying a contractor for services? See 1099-NEC.

Wages paid to employees are reported on Form W-2.

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with a completed 1099-MISC and a blank one.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

Inspect the exact completed PDF before paying.

Free to upload, review and preview. Pay $6.99 USD once to download the PDF you checked. No subscription.

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Good to know

✓You review every carried-over answer. RepeatForm does not guarantee the form is correct.
✓RepeatForm does not give tax advice and does not file anything with the IRS.
✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
✓Same or recent editions work best. If the form has changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

What is Form 1099-MISC used for?+

The IRS says to file it for each person you paid, in the course of your business, certain amounts during the year: at least $10 in royalties, and at least $2,000 in rents, prizes and awards, other income payments, medical and health care payments and other listed items. The instructions list each box. Personal payments are not reportable.

Is a 1099-MISC reported to the IRS?+

Yes. The payer files Form 1099-MISC with the IRS and furnishes a statement to the recipient. The IRS instructions give February 28 for paper filing and March 31 for e-filing, and January 31 for the recipient's statement.

Is there a fillable 1099-MISC PDF?+

The IRS PDF is marked Rev. December 2026 and has form fields. RepeatForm does not supply the blank form: download it from irs.gov, then upload it with a completed 1099-MISC. It fills the blank one with the matching answers, and you review and preview the result before you pay.

Can I print and file Copy A of the 1099-MISC from irs.gov?+

No. The IRS PDF says self-printed copies of Copy A are not scannable and not to print and file it. You can e-file or order official forms. You may print Copy B and the black copies to give to the recipient. RepeatForm does not file anything with the IRS.

What is the payer's TIN on a 1099 form?+

It is the payer's taxpayer identification number, printed in a box on the form next to the payer's name and address. The IRS instructions set out how TINs are used and may be truncated on recipient statements. RepeatForm does not decide which number you use.

Can I reuse an older 1099-MISC?+

Upload it with the blank Rev. December 2026 form. The IRS added boxes and split address fields on this revision, so some answers may not carry. Recipient details, amounts and the tax year belong to one recipient and one year, so check each in the preview.