Instructions for  
Form 1099-MISC - Introductory Material


Future Developments

For the latest information about developments related to Form 1099-MISC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1099misc.

What's New

Boxes 11, Foreign tax paid, and 12, Foreign country or U.S. possession.   We deleted Boxes 11, Foreign tax paid, and 12, Foreign country or U.S. possession. This information is reported on Form 8966, Foreign Asset Tax Compliance Act Report.

Reminder

In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions from www.irs.gov/form1099misc or by calling 1-800-TAX-FORM (1-800-829-3676).


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