Changes to the 2013 Instructions for Form 1099-MISC, Miscellaneous Income -- 15-FEB-2013
If you downloaded the 2013 Instructions for Form 1099-MISC before February 15, 2013, please note the following changes.
The instructions for Box 11. Foreign Tax Paid, were corrected to state "Enter the foreign tax paid on payments reported on Form 1099-MISC. Report this amount in U.S. dollars."
The instructions for Box 12. Foreign Country or U.S. Possession, were changed to state" Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 11."
The corrected version of the 2013 Instructions for Form 1099-MISC is available for download.