File Form 1099-MISC for each person to whom you have paid during the year: At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest. At least $600 in: Rents. Prizes and awards. Other income payments. Medical and health care payments. Crop insurance proceeds. Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate. Payments to an attorney. Any fishing boat proceeds. In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. Current revision Form 1099-MISC PDF Instructions for Forms 1099-MISC and 1099-NEC (Print Version PDF) Recent developments Reporting requirement not applicable for lead service line replacement payments -- 28-MAR-2024 Announcement 2021-2, Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan Payments Other items you may find useful All Form 1099-MISC Revisions Online Ordering for Information Returns and Employer Returns About General Instructions for Certain Information Returns About Form 1099-C, Cancellation of Debt About Form 1099-K, Payment Card and Third Party Network Transactions Other Current Products Related items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 463, Travel, Gift, and Car Expenses About Publication 542, Corporations About Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
