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

What's New

Corrections to Form 1099-MISC.   A new paragraph has been added to these instructions regarding corrections to Form MISC.

FATCA filing requirements of certain foreign financial institutions (FFIs).    Beginning in 2014, an FFI with a chapter 4 requirement to report a U.S. account maintained by the FFI that is held by a specified U.S. person may satisfy this requirement by reporting on Form(s) 1099 under the election described in Regulations section 1.1471-4(d)(5)(i)(A). Additionally, a U.S. payor may satisfy its chapter 4 requirement to report such a U.S. account by reporting on Form(s) 1099. See Regulations section 1.1471-4(d)(2)(iii)(A). Form 1099-MISC is among the Forms 1099 used for such purpose. A new check box was added to Form 1099-MISC to identify an FFI filing this form to satisfy its chapter 4 reporting requirement.

Medicaid waiver payments.   Certain Medicaid waiver payments may be excludable from income as difficulty of care payments (see Difficulty-of-care payments, later). For more information, see Notice 2014-7, available at–4_IRB/ar06.html, and Medicaid waiver payments frequently asked questions (FAQs), available at


In addition to these specific instructions, you should also use the 2015 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman; certain FFIs and U.S. payors that report on Form(s) 1099 to satisfy their chapter 4 reporting requirements).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • The definitions of terms applicable for chapter 4 purposes that are referenced in these instructions.

  • Other general topics.

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

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