Am I Required to File a Form 1099 or Other Information Return?

 

If you made a payment during the calendar year as a small business or self-employed (individual), you are most likely required to file an information return to the IRS. Receipt of certain payments may also require you to file an information return to the IRS. This page is applicable to specific and limited reporting requirements. For more detailed information, please see General Instructions for Certain Information Returns or specific form instructions.

Do not file Copy A of information returns downloaded from the IRS website. The official printed version of the IRS form is scannable, but the online version of it, printed from the website, is not. A penalty may be imposed for filing forms that cannot be scanned.

Made a Payment

If, as part of your trade or business, you made any of the following types of payments, use the link to be directed to information on filing the appropriate information return.

  • For each person to whom you have paid at least $600 for the following during the year (Form 1099-MISC):
    • Services performed by someone who is not your employee (including parts and materials)
    • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish
    • Payments to attorneys (including law firms or other providers of legal services)

Note:  You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules regardless of the amount of the payment.

  • For each person to whom you have paid the following during the year (Form 1099-MISC):
    • Rents (Box 1)
    • Royalties (Box 2)
    • Other income (Box 3), including prizes and awards
    • Federal income tax withheld (Box 4), including backup withholding
    • Fishing boat proceeds (Box 5)
    • Medical and health care services (Box 6)
    • Substitute payments in lieu of dividends or interest (Box 8)
    • Crop insurance proceeds (Box 9)
    • Gross proceeds paid to an attorney, for example in a settlement agreement (Box 10, but payments to attorneys for services are reported on Form 1099-NEC)
    • Fish purchased for resale (Box 11)
    • Section 409A deferrals (Box 12)
    • Excess golden parachute payments (Box 13)
    • Nonqualified deferred compensation (Box 14)

Note: It is important that you place the payment in the proper box on the form. Refer to the instructions for more information.

  • Interest on a business debt to someone (excluding interest on an obligation issued by an individual) (Form 1099-INT)
  • Dividends or other distributions to a company shareholder (Form 1099-DIV)
  • Distribution from a retirement or profit plan or from an IRA or insurance contract (Form 1099-R)
  • Payments to merchants or other entities in settlement of reportable payment transactions, that is, any payment card or third party network transaction (Form 1099-K)

Received a Payment and Other Reporting Situations

If, as part of your trade or business, you received any of the following types of payments, use the link to be directed to information on filing the appropriate information return.

  • Payment of mortgage interest (including points) or reimbursements of overpaid interest from individuals (Form 1098)
  • Sale or exchange of real estate, for example the person responsible for closing the transaction (Form 1099-S)
  • You are a broker and you sold a covered security belonging to your customer (Form 1099-B)
  • You are an issuer of a security taking a specified corporate action that affects the cost basis of the securities held by others (Form 8937)
  • You released someone from paying a debt secured by property or someone abandoned property that was subject to the debt (Form 1099-A) or otherwise forgave their debt to you (Form 1099-C)
  • You made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment (Form 1099-MISC)

Additional Information:

  • If you are a recipient or payee of an incorrect Form 1099-MISC contact the payor. If you cannot get this form corrected, attach an explanation to your tax return and report your income correctly.
  • If you are a recipient or payee expecting a Form 1099-MISC and have not received one, contact the payor.

Not Required to File Information Returns

You are not required to file information return(s) if any of the following situations apply:

  • You are not engaged in a trade or business.
  • You are engaged in a trade or business and
    • the payment was made to another business that is incorporated, but was not for medical or legal services or
    • the sum of all payments made to the person or unincorporated business is less than $600 in one tax year

Need help? If you have questions about information reporting, you may call 866-455-7438 (toll-free) or 304-263-8700 (not toll-free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll-free).

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