Form 1099-MISC - Introductory Material
Information about any future developments that affect Form 1099-MISC (such as legislation) will be posted at www.irs.gov/form1099misc.
Truncating recipient's identification number on paper payee statements.
Notice 2011-38 allows filers of this form to truncate a recipient's identification number (social security number
(SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on paper payee
statements for tax years 2011 and 2012. See part M in the 2012 General Instructions for Certain Information Returns.
Repeal of reporting requirements for certain rental property expenses.
The requirement described in the 2011 instructions for persons receiving rental income from real estate to report
payments for certain rental property expenses on Form 1099-MISC was repealed by Congress. You do not have to report those
payments on Form 1099-MISC.
In addition to these specific instructions, you should also use the 2012 General Instructions for Certain Information
Returns. Those general instructions include information about the following topics.
Electronic reporting requirements.
Who must file (nominee/middleman).
When and where to file.
Taxpayer identification numbers.
Statements to recipients.
Corrected and void returns.
Other general topics.
You can get the general instructions from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).