Forms and Publications Search Results

Form 1099-MISC, Miscellaneous Income, is used to report rents, royalties, prizes and awards and other fixed determinable income.

Publication 5951, IRS Form 1099-K MYTHS vs FACTS, informs taxpayers of the facts and common myths surrounding the Form 1099-K.

Publication 1779, Independent Contractor or Employee, explains the difference between an independent contractor and an employee, and is used to make taxpayers aware of the tax implications related to worker classification.

Use Form 1099-NEC to report nonemployee compensation.

Publication 5951 (sp), IRS Form 1099-K MYTHS vs FACTS (Spanish Version), informs taxpayers of the facts and common myths surrounding the Form 1099-K.

Publication 1779 (SP), Independent Contractor or Employee (Spanish Version), explains the difference between an independent contractor and an employee, and is used to make taxpayers aware of the tax implications related to worker classification.

Use Publication 4731-A, Screening Sheet for Foreclosures/Abandonments and Cancellation of Mortgage Debt, to assist taxpayers with Form(s) 1099-A and/or 1099-C with cancellation of debt issues.

Instructions for Form 1099-DA, Digital Asset Proceeds From Broker Transactions

Publication 5520, How Businesses Determine if a Worker is an Employee or Independent Contractor - The degree of control and independence of workers fall into three main categories, and each must be considered when determining if a worker is an employee or independent contractor.

Publication 5520 (sp), How Businesses Determine if a Worker is an Employee or Independent Contractor (Spanish Version) - The degree of control and independence of workers fall into three main categories, and each must be considered when determining if a worker is an employee or independent contractor.